social capital, and credit market variables such as interest rate, credit supply and insolvency rate without and with legal … enforcement is included in our models still social capital, through the civic engagement aspect, negatively affects the insolvency …

levels – often more than once – in order to avoid or postpone insolvency, leaving all future victims to receive only a …

This paper seeks to understand how insolvency practitioners attempt to build trust with a heterogeneous creditor body … during the crisis of formal insolvency and the role accounting information and processes play. Accounting information is … mobilized in different ways according to how insolvency practitioners believe the information will be interpreted and valued …