López Gutiérrez, C.; Torre Olmo, B.; Sanfilippo … - In: Investigaciones Europeas de Dirección y Economía de … 14 (2008) 2, pp. 169-184
The changes in bankruptcy laws of the most developed countries in the last years, and the differences that remains between them until now, show the absence of a theoretic procedure that allows researchers and practitioners to have an optimal bankruptcy procedure as a benchmark in their studies....