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Author: | Branch, B. |
Title: | The costs of bankruptcy: a review |
Journal: | International Review of Financial Analysis
2002 : VOL. 11:1, p. 39-57 |
Index terms: | BANKRUPTCY COSTS LIQUIDATION |
Language: | eng |
Abstract: | Bankruptcy-related costs may be categorized into four areas: 1) Real costs borne by the distressed firm; 2) Real costs borne directly by the claimants; 3) Losses to the distressed firm that are offset by gains to other entities; 4) Real costs borne by parties other than the distressed firm or its claimants. This article focuses on the first three categories. |
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