The importance of the prior analysis of the initial documentation for the process of judicial recovery

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dc.creatorDebora Zuim Aguilar
dc.creatorPoueri do Carmo Mario
dc.date.accessioned2024-01-30T11:59:31Z
dc.date.accessioned2025-09-08T23:15:57Z
dc.date.available2024-01-30T11:59:31Z
dc.date.issued2018-06
dc.identifier.sici1
dc.identifier.urihttps://hdl.handle.net/1843/63477
dc.languageeng
dc.publisherUniversidade Federal de Minas Gerais
dc.relation.ispartofCongresso ANPCONT
dc.rightsAcesso Aberto
dc.subjectContabilidade
dc.subjectCrise financeira
dc.subjectFalência
dc.subject.otherJudicial recovery
dc.subject.otherFinancial crisis
dc.subject.otherAccounting Information
dc.titleThe importance of the prior analysis of the initial documentation for the process of judicial recovery
dc.typeArtigo de evento
local.citation.epage17
local.citation.issue12
local.citation.spage1
local.description.resumoThe 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.
local.publisher.countryBrasil
local.publisher.departmentFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEIS
local.publisher.initialsUFMG
local.url.externahttps://anpcont.org.br/pdf/2018_CUE288.pdf

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