The importance of the prior analysis of the initial documentation for the process of judicial recovery
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Universidade Federal de Minas Gerais
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Membros da banca
Resumo
The judicial recovery aims to offer the opportunity to reorganize the companies in economic-
financial crisis. When studying the rite of procedure, it should be noted that, in practice,
judges are responsible for making the initial decision to allow the company to try to
reorganize, or not, by means of the acceptance of the processing. It was identified that, for this
deferral, it is generally not analyzed the documentation submitted by the company, because
the same is not an activity provided for in the legislation. However, it is believed that the
opportunity of reorganization should be given only to companies that have conditions to
recover. Therefore, the objective of this study was to gather empirical evidence of the need for
analysis of the documentation of the initial request for judicial recovery in the period that
precedes the acceptance. For this reason, agents involved in the process were interviewed.
The judicial administrators interviewed proved to be resistant to such activity. However, the
other respondents, judges, and representatives of creditors positioned in favor of its existence.
It was identified that the activity would be relevant mainly to generate informational subside
for the judgment to grant or not the processing of judicial recovery, and therefore, there could
there be then the decrease of type I error, what happens when a company that does not have
conditions to recover has his request granted.
Abstract
Assunto
Contabilidade, Crise financeira, Falência
Palavras-chave
Judicial recovery, Financial crisis, Accounting Information
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Endereço externo
https://anpcont.org.br/pdf/2018_CUE288.pdf