Rudnev M.YuPublished in:
Russian Journal of Entrepreneurship
– Volume 18, Number 7 (April 2017)



Keywords: deliberate bankruptcy; economic security; system for examination of deliberate bankruptcy


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Abstract:

The significance of the study reflects that the use of the proposed unified system for examination of deliberate bankruptcy will minimize the damage from such law violations and reduce risks for enterprises whose counterparties carry out similar activities, and increase the level of economic security of the country as a whole. The work resulted in a new system for examination of deliberate bankruptcy, which is capable to show the period of implementation of such an economic offense, and to help researchers in identifying the activities of the enterprise’s manager aimed at a deliberate bankruptcy, and in assessing its damage. In particular, we present the author's system of financial ratios, allowing to reveal the dynamics of the state of enterprise, which is close to the state of bankruptcy or was declared bancrupt. The system is also able to show the time of implementation of enterprise’s deliberate bankruptcy. We describe a new method for identification of enterprise’s transactions aimed at deliberate bankruptcy. We propose the author's set of conditions for identification the transaction or manager's activities aimed at deliberate bankruptcy.

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