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Subordination of Shareholder Loans from a Legal and Economic Perspective

Author

Listed:
  • Martin Gelter
  • Jürg Roth

Abstract

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Suggested Citation

  • Martin Gelter & Jürg Roth, 2007. "Subordination of Shareholder Loans from a Legal and Economic Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(02), pages 40-47, July.
  • Handle: RePEc:ces:ifodic:v:5:y:2007:i:02:p:40-47
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    File URL: https://www.ifo.de/DocDL/dicereport207-rr1.pdf
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    References listed on IDEAS

    as
    1. Gelter, Martin, 2006. "The subordination of shareholder loans in bankruptcy," International Review of Law and Economics, Elsevier, vol. 26(4), pages 478-502, December.
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    Cited by:

    1. Jochen Bigus & Stefanie Häfele, 2018. "Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 37-74, January.

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    More about this item

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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