Do Firms in Insolvency Proceedings Publish Their Financial Statements?

Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?

Jiřina Bokšová and Monika Randáková

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 164-171

Abstract: Firms listed in Business Register are requested to publish their financial statements till the end of the consequent period at the latest in documents collection of the Register. This legal requirement follows the EU legislation. The main purpose is to protect third parties when negotiating business contracts. However, based on our research, majority of Czech firms fail in this requirement. Paper also focuses on the researching of insolvent firms and discusses fulfilling of the presenting obligation.

Keywords: Financial statements; Insolvency; Reorganization; Účetní závěrka; Insolvence; Reorganizace (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.364

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