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Author:Hilverkus, G.
Rosenberg, O. von
Title:Die Liquidation von Start-up Unternehmen: Rechtliche Grundlagen und Erfahrungen aus der Praxis
Journal:Zeitschrift für Betriebswirtschaft
2003 : VOL. 73:ERGANZ/2, p. 127-143
Index terms:FINANCE
LIQUIDATION
COMPANIES
DECISION MAKING
EMPIRICAL RESEARCH
Language:ger
Abstract:This article states that the liquidation is gaining importance as an instrument to wind up start-up companies. The paper analyses the main issues that arise in relation to the liquidation of a start-up company from a legal as well as a practitioner's perspective. The authors focus in particular on the differences between liquidation and insolvency proceedings, the decision making process for a liquidation the description of the liquidation process and an assessment of potential liabilities. The last section of the article the authors provide a conclusion. The paper provides a substantial list of references on this subject (original in German).
SCIMA record nr: 248271
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