文章基本信息

标题：EVOLUTION OF INSOLVENCY REGULATIONS IN ROMANIA
本地全文：下载
作者：Elena-Cristina Baciu
期刊名称：CES Working Papers
电子版ISSN：2067-7693
出版年度：2012
卷号：4
期号：3A
出版社：University of Iasi
摘要：The financial situation of a firm represents a knowledge that is necessary for all stakeholders because they all need to have information about the capacity of the entity to be profitable. The purpose of the study is to examine the evolution of insolvency regulation throughout the years by concentrating on the changes made in laws. The peculiarities of insolvency law influence the way in which the companies cope with their financial difficulties. The number of insolvent companies and the rate of insolvency are values that show the differences between countries and give the possibility to realize a comparison of the regulations in order to establish the aspects that need improvements.
关键词：insolvency rate; insolvency law; Romania; Eastern Europe