Статья

Management of cash flows between a debtor and a creditor in the enterprise bankruptcy process

Y. An, M. Stępień, A. Abusalma, O. Lozitskaya,
2020

The purpose of this study is to determine the direction and alternatives for effective flow management between the debtor and the creditor in the enterprise bankruptcy process. The study is based on data received from Russian and the UAE's oil refining companies. The methodology of this study was based on a scenario approach, in particular, the formation of five alternative flow management options in the process of bankruptcy of companies. The basis for developing scenarios was to determine the efficiency of flow management of companies within five years before the bankruptcy. This allowed determining the most advantageous option for both the debtor and the creditor. The scenario of companies' liquidation was recognized as the worst of the possible options for both enterprises. The reorganization scenario, which proposed to sell companies as integral property complexes, involved a rather long period of debt repayment for creditors. The reorganization scenario with the full exchange of shares for debts was identified as beneficial for the creditor; however, company owners could lose their right to participate in the profit distribution. The last proposed scenario with a partial exchange of shares for debts was considered the most profitable both for creditors and owners of reviewed companies since it assumed the highest possible annual income, as well as the highest level of cash flows.

Цитирование

Похожие публикации

Источник

Версии

  • 1. Version of Record от 2020-01-01

Метаданные

Об авторах
  • Y. An
    Altai State University
  • M. Stępień
    Częstochowa University Of Technology
  • A. Abusalma
    Al Ain University
  • O. Lozitskaya
    Financial University under the Government of the Russian Federation
Название журнала
  • Polish Journal of Management Studies
Том
  • 22
Выпуск
  • 1
Страницы
  • 43-56
Номер гранта
  • undefined
Тип документа
  • journal article
Тип лицензии Creative Commons
  • CC BY
Правовой статус документа
  • Свободная лицензия
Источник
  • scopus