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Una Aproximación Teórica A La Solución De Los Problemas De Insolvencia Empresarial /

Author

Listed:
  • López Gutiérrez, C.

    () (Universidad de Cantabria (España))

  • Torre Olmo, B.

    () (Universidad de Cantabria (España))

  • Sanfilippo Azofra, S.

    () (Universidad de Cantabria (España))

Abstract

Las modificaciones que se están produciendo en los últimos años en las legislaciones sobre insolvencias en los países más desarrollados, y las diferencias que aún persisten entre ellas, ponen de manifiesto la ausencia de un modelo teórico de referencia sobre cuál es la estructura óptima que debe tener un sistema concursal. De esta forma, este trabajo trata tanto de analizar el esquema de funcionamiento de los actuales procedimientos como de sintetizar las principales propuestas teóricas realizadas, que si bien no han sido aplicadas en ninguna de las reformas legislativas realizadas, pueden aportar un nuevo horizonte sin explorar en materia de solución de los problemas de insolvencia empresarial. En este sentido, se trata de dar respuesta a la cuestión de si existe un sistema concursal óptimo aplicable universalmente, o éste puede venir condicionado por el entorno institucional que forma parte de su ámbito de aplicación. / The changes in bankruptcy laws of the most developed countries in the last years, and the differences that remains between them until now, show the absence of a theoretic procedure that allows researchers and practitioners to have an optimal bankruptcy procedure as a benchmark in their studies. In this paper we analyze the scheme of the main procedures in force and we try to summarize the main theoretic proposals which have not been used in the recent reforms but could show a new perspective on the topic of resolution of financial distress. In this way, we try to answer the question of if there is an optimal procedure useful around the world or if we can take into account the differences in the institutional environment.

Suggested Citation

  • López Gutiérrez, C. & Torre Olmo, B. & Sanfilippo Azofra, S., 2008. "Una Aproximación Teórica A La Solución De Los Problemas De Insolvencia Empresarial /," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 14(2), pages 169-184.
  • Handle: RePEc:idi:jiedee:v:14:y:2008:i:2:p:169-184
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