La efectividad del plan de continuación para microempresas1
ISSN: 2697-0694
Argitalpen urtea: 2022
Zenbakia: 8
Orrialdeak: 139-155
Mota: Artikulua
Beste argitalpen batzuk: Revista General de Insolvencias & Reestructuraciones: Journal of Insolvency & Restructuring (I&R)
Laburpena
Early reaction to early warning signs of insolvency is a determining factor in achieving a conservative solution for the company, particularly in the case of micro-enterprises. The new regulatory framework for the treatment of the insolvency of this type of entrepreneurs, establishes numerous procedural incentives to favour such a conservative solution, which, however, are not accompanied by an adequate adaptation of its substantive measures, which may jeopardise the effectiveness of the continuation plan for microenterprises.