This paper deals with different Italian reorganization procedures, based on a proposal aiming at defining a legal context in which a distressed firm can rearrange its activities. Even though each procedure has its own character- istics, the paper proposes a common theoretical approach, based on manage- rial discretion and informational asymmetries between managers and credi- tors, which may impede efficient restructuring. In order to avoid this, an independent assessment of the reliability of such a proposal is required. This assessment can be compared to that of external auditors, therefore a need to progressively standardize it, is highly desirable.
Il saggio analizza i diversi casi in cui la legge fallimentare richiede l’intervento del professionista, chiamato ad attestare la veridicità dei dati aziendali e la fattibilità di piani tesi al rilancio dell’impresa. Pur considerando le diverse fattispecie disciplinate dal legislatore, il saggio è sviluppato individuando il fil rouge nel management discretion e nelle connesse asimmetrie informative. Ciò consente di istituire un paral- lelo tra il professionista attestatore e il revisore legale dei conti, eviden- ziando l’esigenza di pervenire a una progressiva standardizzazione de- gli aspetti tecnici delle procedure.
Le attestazioni del professionista nel concordato preventivo e negli accordi di ristrutturazione dei debiti
DI CARLO, Alfonso;BISOGNO, Marco
2016
Abstract
This paper deals with different Italian reorganization procedures, based on a proposal aiming at defining a legal context in which a distressed firm can rearrange its activities. Even though each procedure has its own character- istics, the paper proposes a common theoretical approach, based on manage- rial discretion and informational asymmetries between managers and credi- tors, which may impede efficient restructuring. In order to avoid this, an independent assessment of the reliability of such a proposal is required. This assessment can be compared to that of external auditors, therefore a need to progressively standardize it, is highly desirable.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.