An analysis of the corporate insolvency resolution process as a route for acquisitions in India

2020 ◽  
Vol 29 (2) ◽  
pp. 234-253
Author(s):  
Ankit Handa
2019 ◽  
Vol 6 (1) ◽  
pp. 39-49
Author(s):  
Jasper Vikas George

As the law under the Insolvency and Bankruptcy Code, 2016 progresses, many anomalies have surfaced which revolve around the resolution plans, which are meant for the survival of the corporate debtor. The National Company Law Appellate Tribunal recently held that it is permissible in law to give the opportunity to ‘resolution applicants’ for revising their offer before final approval.1 Resolution plans play a key role in the corporate insolvency resolution process; therefore, the objectives of the author in the present article is, first, to analyse the importance of resolution plans, second, to examine the law regarding resolution plans in the Insolvency Code and, in the end, to analyse whether there is any necessity to maintain secrecy in reference to ‘resolution plans’ or whether giving a copy of the resolution plans to the corporate debtor will actually help the corporate debtor in getting necessary information for the health of their business for its benefit.


MIS Quarterly ◽  
2014 ◽  
Vol 38 (3) ◽  
pp. 655-678 ◽  
Author(s):  
Seung Hyun Kim ◽  
◽  
Byung Cho Kim ◽  
◽  

2018 ◽  
Vol 38 (2) ◽  
pp. 125-150 ◽  
Author(s):  
Krista Fiolleau ◽  
Kris Hoang ◽  
Bradley Pomeroy

SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues. We propose auditors use the AC's oversight approach as a cue for the level of detail in their communications that is necessary to satisfy the AC's preferences for auditors' insights on issues that were resolved with management. In our experiment, auditors resolved an inventory obsolescence issue with a hypothetical CFO, and then wrote a communication about it for the AC. We manipulate the AC's preference for getting involved in the issue resolution process and its reputation for asking questions. Our results, supplemented by findings from audit partner interviews, suggest auditors tailor their communications to the AC's oversight approach, the AC's industry and accounting knowledge, and the AC chair's preferred communication style. Data Availability: Contact the authors.


Author(s):  
Gregory Claude ◽  
Marc Boyer ◽  
Gaël Durand ◽  
Florence Sèdes
Keyword(s):  

2005 ◽  
Vol 9 (5) ◽  
pp. 663-669 ◽  
Author(s):  
Christopher P. Ashcroft ◽  
Stephen Challenger ◽  
David Clifford ◽  
Andrew M. Derrick ◽  
Yousef Hajikarimian ◽  
...  

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