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Do Firms in Insolvency Proceedings Publish Their Financial Statements?
[Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?]

Author

Listed:
  • Jiřina Bokšová
  • Monika Randáková

Abstract

Firms listed in Business Register are requested to publish their financial statements till the end of the consequent period at the latest in documents collection of the Register. This legal requirement follows the EU legislation. The main purpose is to protect third parties when negotiating business contracts. However, based on our research, majority of Czech firms fail in this requirement. Paper also focuses on the researching of insolvent firms and discusses fulfilling of the presenting obligation.

Suggested Citation

  • Jiřina Bokšová & Monika Randáková, 2013. "Do Firms in Insolvency Proceedings Publish Their Financial Statements? [Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 164-171.
  • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:364:p:164-171
    DOI: 10.18267/j.cfuc.364
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    More about this item

    Keywords

    Financial statements; Insolvency; Reorganization; Účetní závěrka; Insolvence; Reorganizace;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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