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Record W3083561496 · doi:10.1002/iir.1392

The relation between duration of insolvency proceedings and their efficiency (with a particular emphasis on Polish experiences)

2020· article· en· W3083561496 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Insolvency Review · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Governance and Law
Canadian institutionsnot available
Fundersnot available
KeywordsInsolvencyRestructuringDirectiveDuration (music)CreditorParliamentAction (physics)BusinessAccountingValue (mathematics)Relation (database)European unionLaw and economicsLawActuarial scienceEconomicsFinancePolitical scienceComputer scienceEconomic policy

Abstract

fetched live from OpenAlex

Abstract The following article addresses the issue of the duration of insolvency proceedings (both winding‐up and reorganization) and its influence on the efficiency of the proceedings. The previous opinion presented in the literature, according to which shorter and cheaper insolvency proceedings contribute to establishing enterprises, has been recently reflected in a Directive of the European Parliament and of the Council on preventive restructuring frameworks. It expressly states that the excessive length of restructuring, insolvency and discharge procedures is an important factor triggering low recovery rates and deterring investors from doing business in jurisdictions where procedures risk taking too long and being too costly. It was also pointed out that reducing the length of restructuring procedures would result in higher recovery rates for creditors as the passing of time would normally only result in a further loss of value for the enterprise. Moreover, to promote efficiency and reduce delays and costs, the EU Directive recommends introducing flexible preventive restructuring frameworks. The research carried out within the ACURIA project, particularly interviews, allows us to answer the question about possible discrepancies between the law on the books and the law in action with respect to provisions on duration of the proceedings. Based mainly on the case study and the interviews with practitioners, this article shows that, despite a relatively modern framework, the length of the proceedings may not be satisfactory and ‐ in the case of Poland–is due to non‐legal factors and “law in action,” which are both basic barriers to the implementation of the time limits for proceedings introduced by the legislator. The study confirms that the thesis that the statement about the need to reduce the excessive length of insolvency procedures in many of the EU Member States resulting in legal uncertainty for creditors and investors and low recovery rates is true. It will also be demonstrated, however, that the duration of the proceedings is only one of the criteria for assessing the effectiveness of the proceedings, along with the costs and recovery rate. It has been pointed out in the interviews that, in practice, there are proceedings in which, due to the deliberate extension of proceedings, all creditors ultimately have been fully satisfied.

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.

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: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.843
Threshold uncertainty score0.336

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
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 head0.032
GPT teacher head0.244
Teacher spread0.212 · 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