Rekonstruktion af nødlidende virksomheder: Den nye rekonstruktionslovs indvirkning på konkurstruede virksomheders overlevelse og kreditorernes indflydelse på rekonstruktionsforløbet

Maibrit Abildgaard

Studenteropgave: Kandidatafhandlinger


Over the years, and due to the financial crises, the numbers of bankruptcies of businesses in Denmark have intensified remarkably. The amount of bankruptcies has a huge impact on the national economy and the creditors suffer huge losses each time a business goes bankrupt. A new insolvency law has just been implemeted which purpose is to improve the possibility of restructuring the suffering business instead of going bankrupt. The overall purpose with the thesis is to investigate whether the new insolvency law, chapter 2, will improve the possibility to reconstruct the business than the earlier law would allow and whether the new law will improve the creditor influence on the reconstruction process. First of all, the purpose with this thesis is to give a review of the indications of a business in crisis and there by discus which options available to reconstruct the business without involving the insolvency law. Furthermore, the purpose is to describe the current insolvency law and the new law insolvency by hereafter compare the main differences between the two laws in order to discuss whether there are expected improvement in form of better possibilities to reconstruct a business and whether the creditors have better possibilities in getting his money. It is concluded that the creditors have far more influence than he did before the new legislation. He his able influence the reconstruction process remarkably. Furthermore, it is concluded that there are improvements in the new legislation in order to avoid bankruptcies of healthy businesses with temporarily insolvency problems. But there are still many barriers in the Danish legislation that the legislature have not taking into account.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider63