| Title |
Įmonių bankroto ir jo proceso tyrimas / |
| Translation of Title |
Research of companies bankruptcy and its procedure. |
| Authors |
Giriūnas, Lukas ; Kazlauskas, Aivaras |
| DOI |
10.15388/batp.2013.13464 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Vilnius : Vilniaus universiteto leidykla. 2013, Nr. 14, p. 60-71.. ISSN 1822-8682. eISSN 2538-8762 |
| Keywords [eng] |
companies bankruptcy ; procedure ; research |
| Abstract [eng] |
The article examines the companies' bankruptcy, its procedure and the course of the latter, taking into account the fact that the problem of completion of the bankruptcy procedure has been encountered recently in Lithuania - only one third of the initiated bankruptcy procedures are finished. Such results of the done analysis of statistical data allow stating that the procedure of the companies' bankruptcy requires for new researches. The main are as of bankruptcy procedure, which have to be improved, were determined and new assessment directions of it were provided. Thus the practical study was conducted in the article in order to learn the course of the bankruptcy procedure and the areas, which need improvement, in Lithuania, and for this purpose the analysis of statistical data and theoretical review of the companies' bankruptcy were done. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2013 |
| CC license |
|
