prikaz prve stranice dokumenta Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia
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Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 36 (2023), 2; 387-398. https://doi.org/10.51680/ev.36.2.13
Pervan, Ivica; Bartulović, Marijana; Jozipović, Šime

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Pervan, I., Bartulović, M. i Jozipović, Š. (2023). Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 36. (2), 387-398. doi: 10.51680/ev.36.2.13

Pervan, Ivica, et al. "Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 36, br. 2, 2023, str. 387-398. https://doi.org/10.51680/ev.36.2.13

Pervan, Ivica, Marijana Bartulović i Šime Jozipović. "Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 36, br. 2 (2023): 387-398. https://doi.org/10.51680/ev.36.2.13

Pervan, I., Bartulović, M. i Jozipović, Š. (2023) 'Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 36(2), str. 387-398. doi: 10.51680/ev.36.2.13

Pervan I, Bartulović M, Jozipović Š. Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2023. [pristupljeno 26.12.2024.];36(2):387-398. doi: 10.51680/ev.36.2.13

I. Pervan, M. Bartulović i Š. Jozipović, "Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 36, br. 2, str. 387-398, 2023. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:532716. [Citirano: 26.12.2024.]

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Podaci o radu
Naslov (engleski)Are insolvency proceedings opened too late? The case of Germany, Croatia and Slovakia
AutorIvica Pervan
AutorMarijana Bartulović
AutorŠime Jozipović
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Sažetak (engleski)
Purpose: The aim was to analyze insolvency proceedings in Germany, Croatia and Slovakia and answer the research question whether insolvency proceedings are opened too late in the observed countries and how this issue can be explained. Methodology: Comparative analysis of insolvency systems in Germany, Croatia, and Slovakia was conducted. Furthermore, the financial profile (liquidity) of firms in pre-insolvency and insolvency proceedings in Germany, Slovakia and Croatia was analyzed and respective results were compared with data on government effectiveness and the rule of law in the observed countries. The one-way ANOVA was performed to test the differences in liquidity among companies that initiated pre-insolvency and insolvency proceedings. Results: The results indicate that German companies respond to signs of crises earlier in comparison to Croatian and Slovakian companies and these differences cannot be explained only by criminal law measures which are not equally effective across jurisdictions, but they depend to a large extent on government effectiveness and the rule of law in a country. Conclusion: The results show that despite the similarities in the civil law frameworks, insolvency proceedings in Croatia and Slovakia are still initiated on average much later than in Germany. Moreover, according to the results, criminal law sanctions against the late initiation of insolvency proceedings can have preventive effects. However, while they can increase the number of timely insolvency proceedings, their effectiveness is still limited by the efficiency of the judicial system measured by the strength of institutions and their consistent application.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Brojčani podacivol. 36, br. 2, str. 387-398
p-ISSN0353-359X
e-ISSN1847-2206
DOIhttps://doi.org/10.51680/ev.36.2.13
URN:NBNurn:nbn:hr:227:532716
Datum objave publikacije2023
URL dokumentahttps://hrcak.srce.hr/312645
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2024-06-26 10:19:07