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Теория и практика преднамеренного банкротства

Львова Н. А.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 4, 113-122

Abstract: Experts have concluded that intentional bankruptcy has become a significant problem for the Russian Federation. However, there exists a paucity of sound research which deals with the financial aspects of this phenomenon. Moreover, an efficient legal mechanism which would curb intentional bankruptcy and punish wrong-doers has yet to be implemented. The author, therefore, examines several aspects of financial bankruptcy, including its legal definitions and financial aspects. This article pays special attention to the analysis of the financial mechanism which lies behind intentional bankruptcy as well as some of common patterns of bankruptcy fraud.

Date: 2004
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