Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

Bauer Kinga () and Hospodka Jan ()
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Bauer Kinga: Cracow University of Economics, Department of Accounting, 27 Rakowicka St., 31-510Cracow, Poland
Hospodka Jan: PhD student, University of Economics in Prague, Department of Financial Accounting and Auditing, nam. W. Churchilla 1938/4, 130 67 Praha 3 – Žižkov

Journal of Management and Business Administration. Central Europe, 2020, vol. 28, issue 4, 2-29

Abstract: Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings.

Keywords: accounting information; bankruptcy; insolvency by liquidation; going concern assumption; costs of bankruptcy (search for similar items in EconPapers)
JEL-codes: G33 M41 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:28:y:2020:i:4:p:2-29:n:1

DOI: 10.7206/cemj.2658-0845.32

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