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Crisis and controls: The Italian model

Research output: Contribution to journalArticlepeer-review

Abstract

The success of any Restructuring Technique is related to the quality of operations that the company has planned to implement. This is the reason why, no matter which of the recovery strategy the company chooses, the law requires that more than one Independent Auditor should analyze the prospective financial data produced by the company and coming as a result of the planned restructuring operations.

Original languageEnglish
Pages (from-to)423-434
Number of pages12
JournalCorporate Ownership and Control
Volume11
Issue number1 E
DOIs
Publication statusPublished - 2013

Keywords

  • Assurance
  • Attestatore
  • Audit
  • Auditor
  • Bankruptcy law
  • Collegio sindacale
  • Corporate governance
  • Court
  • Crisis
  • Flow of information
  • Independent expert
  • Insolvency
  • Pre-insolvency agreements
  • Recovery and resolution plan
  • Restructuring agreement
  • Statutory board of auditors
  • Supervisory board
  • Traditional Italian model
  • Turn around

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