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| Tekijä: | Abraham Ravid, S. Sundgren, S. |
| Otsikko: | The comparative efficiency of small-firm bankruptcies: a study of the US and Finnish Bankruptcy codes |
| Lehti: | Financial Management
1998 : WINTER, VOL. 27:4, p. 28-40 |
| Asiasana: | FINANCE MANAGEMENT BANKRUPTCY |
| Kieli: | eng |
| Tiivistelmä: | The authors use a sample of small firms to compare efficiency aspects of the creditor-oriented old Finnish bankruptcy code and the debtor-oriented US code. The authors find that although the same economic factors affect liquidations in both the US and Finland, Finnish firms are somewhat more likely to be liquidated. The authors also find that in Finland the costs of going-concern sales and liquidations tend to go towards the higher end of the range found in US studies. |
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