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Record W218322132

Oversight and Financing of Cross-Border Business Enterprise Group Insolvency Proceedings

2009· article· en· W218322132 on OpenAlexaboutno aff
Janis Sarra

Bibliographic record

VenueeYLS (Yale Law School) · 2009
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Insolvency and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsInsolvencyBankruptcyJurisdictionRestructuringCorporate groupBusinessMultinational corporationFinanceCommissionCreditorReceivershipAccountingCorporate governanceLawDebt
DOInot available

Abstract

fetched live from OpenAlex

I. INTRODUCTION Business insolvency is on the rise, made more complex because of the multinational nature of business structures and the global reach of their economic activities.1 The financial distress of an auto manufacturer in the United States can implicate its subsidiary parts firms in India and Korea, its related supply companies in Canada, its holding company in Germany, its special purpose financing vehicles in the United Kingdom, its debenture holders in Hong Kong, insurers in Bermuda, local sales outlets domestically and abroad, and the employees of all these related businesses. Businesses have frequently integrated their own financing and productive activities within a corporate group or business enterprise group with separate legal entities in each domestic jurisdiction and highly integrated capital and governance structures. When a business slides into financial distress, the very structure of these multinational business enterprise groups poses significant challenges for how to address the insolvency. The business is global, but the laws addressing insolvency are local.2 The ability of that business to restructure to become viable again or to liquidate to satisfy creditors' claims is highly dependent on the ease with which the insolvency law regimes of multiple jurisdictions can facilitate a fair and timely resolution to the business' financial distress. A number of international initiatives have facilitated cross-border recognition of insolvency proceedings. The United Nations Commission on International Trade Law (UNCITRAL) Model Law on Cross Border Insolvency, for example, is aimed at facilitating recognition of foreign insolvency proceedings, while still allowing domestic courts to retain considerable jurisdiction over domestic proceedings.3 Courts apply the principles of comity and cooperation in order to conduct an orderly resolution of the firm's financial distress, whether that resolution entails liquidation, reorganization, or some combination of the two strategies.4 Currently, fifteen countries have adopted the Model Law, including the United States in its adoption of Chapter 15 of the U.S. Bankruptcy Code.5 These initiatives have increased the facility with which business insolvency is addressed in an increasingly globalized world. However, to date, the Model Law does not address corporate or enterprise groups.6 UNCITRAL has been deliberating for two years on how to recognize and address enterprise group insolvency.7 An important aspect of cross-border cooperation is the court's recognition and oversight of proceedings, including approval of interim financing for the insolvent business group during the period that it is seeking the protection of courtadministered proceedings to address the insolvency. Many multinational business enterprises, while comprised of multiple separate legal entities, are often governed centrally with their finances highly interwoven.8 On insolvency, creditors seek to realize their claims from the specific entity with which they have contracted. However, a myriad of problems arise in making those claims, for instance: assets against which creditors may have claims shifting to other entities within the business group, problems of jurisdiction for making and realizing claims, different priorities of claims in different jurisdictions, and challenges for continued operation of the business where there is a possibility for a viable workout. This article discusses recent developments in cross-border enterprise group insolvencies, including access to proceedings, the role of court oversight, and the availability of financing of the business during the period that it is trying to resolve its financial distress. Cross-border cooperation is a critically important aspect of international insolvency law, and there are mechanisms that can facilitate that cooperation. Equally, however, there are risks to creditors, particularly smaller stakeholders- such as trade suppliers, employees, and contingent claimants-who may be prejudiced by the recognition of a consolidated insolvency proceeding in a jurisdiction remote from their own. …

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.549
Threshold uncertainty score0.981

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.003
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.009
GPT teacher head0.250
Teacher spread0.241 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations5
Published2009
Admission routes1
Has abstractyes

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