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master's thesis
TEORIJA PRODUBLJIVANJA STEČAJA
2021. urn:nbn:hr:228:620269
Šimunović, Dijana
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Šimunović, D. (2021). TEORIJA PRODUBLJIVANJA STEČAJA (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:620269

Šimunović, Dijana. "TEORIJA PRODUBLJIVANJA STEČAJA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:620269

Šimunović, Dijana. "TEORIJA PRODUBLJIVANJA STEČAJA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:620269

Šimunović, D. (2021). 'TEORIJA PRODUBLJIVANJA STEČAJA', Master's thesis, University of Split, University Department of Professional Studies, accessed 20 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:620269

Šimunović D. TEORIJA PRODUBLJIVANJA STEČAJA [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 September 20] Available at: https://urn.nsk.hr/urn:nbn:hr:228:620269

D. Šimunović, "TEORIJA PRODUBLJIVANJA STEČAJA", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:620269

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Metadata
TitleTEORIJA PRODUBLJIVANJA STEČAJA
Title (english)DOCTRINE OF DEEPENING INSOLVENCY
AuthorDijana Šimunović
MentorJasenka Bubić (mentor)
Committee memberPetar Pepur (član povjerenstva)
Committee memberLuka Mladineo (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Teorija produbljivanja stečaja ukazuje da namjerno produljenje poslovanja, bilo radi prijevare ili nezakonitog ponašanja, ne doprinosi solventnom društvu, niti njegovim vjerovnicima. Produljenje životnog vijeka insolventnog društva rezultira nastankom štete društvu kroz povećanje njegove insolventnosti pri čemu društvo generira gubitke, dok se imovina društva otuđuje. Teorija produbljivanja stečaja može se prepoznati kao tvrdnja temeljena na namjernom povećavanju izloženosti društva te zlouporabom produljenja njegova životnog vijeka, stoga je u tim slučajevima otkrivanje i dokazivanje prijevara ključan element. U manjim slučajevima može se prepoznati kao zaseban razlog koji se temelji na nemaru odgovornih osoba. Na uzorku od četiri dionička društva u Republici Hrvatskoj utvrdit će se jesu li insolvencijski razlozi za otvaranje stečajnog postupka postojali puno prije no što je on pokrenut i je li uprava postupila shodno zakonskoj dužnosti ili je otezala sa stečajem dok je društvo trpjelo gubitke.
Abstract (english)
Doctrine of deepening insolvency suggests that where the corporation is artificially prolonged through fraud or wrongful conduct, such existence cannot be deemed beneficial to either the corporation or its creditors. Fraudulent prolongation of a corporations life beyond insolvency is resulting in damages to the corporation caused by increased debt in which corporate assets are alienated. Theory of deepening insolvency can be recognized as a claim based upon the fraudulent expansion of corporate debt and prolongation of corporate life, therefore in those cases proving fraud is an essential element. In fewer cases it can be recognized as a claim based upon negligence alone. From a sample of four joint-stock corporations in the Republic of Croatia it will be determined whether the insolvency reasons for initiating bankruptcy proceedings existed long before it was initiated and whether the board members took responsibility for it or delayed the bankruptcy while the company continued to incur losses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:620269
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-08-23 12:04:07