How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis
In this paper we have conducted an empirical analysis of the relevant accounting irregularities assessed in Spanish bankruptcy proceedings. Based on a sample of 121 judgments in which the Mercantile Courts and the Provincial Courts analysed the accounting situation of bankrupt companies, we have ob...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2025-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/577941 |
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