influenced the real insolvency situation. This situation creates disruptive conditions in insolvency counselling and requires … comprehensive risk management for the strategic safeguarding of internal processes in insolvency counselling companies. Despite a … number of academic articles that address a lack of risk awareness in insolvency counselling, there have been no valid …

model and tests the hypotheses derived by exploiting the introduction of a "fresh start" policy in Germany in 1999 as a …

Bespiel von Deutschland und USA). Die Auswahl von geeigneten bilanziellen Kennzahlen ist für diese Länder immer noch ein …