Restructurings in Switzerland
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Authors
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Publication date
2021
Typ of student thesis
Bachelor
Course of study
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Type
11 - Student thesis
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Publisher / Publishing institution
Hochschule für Wirtschaft FHNW
Place of publication / Event location
Brugg-Windisch
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Abstract
In case of half capital loss, the company is obliged to determine and implement restructuring measures. In practice, quick accounting measures are applied, and companies try to gain time with the hope to avoid legal consequences. The significance of negative reports is played down and this false optimism can have disastrous effects. Especially in smaller circumstances, where there is no auditor to draw the attention of the board of directors to the necessity, the restructuring measures are taken too late.
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330 - Wirtschaft
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Language
English
Created during FHNW affiliation
Yes
Strategic action fields FHNW
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Review
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Citation
PLETSCHER, Nick und Giuliano GENTILE, 2021. Restructurings in Switzerland. Brugg-Windisch: Hochschule für Wirtschaft FHNW. Verfügbar unter: https://irf.fhnw.ch/handle/11654/41090