Joyce, Y. and Maclean, E. (2020) The quality of IP reporting: a cause of creditor confusion? RECOVERY News,
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Publisher's URL: https://www.r3.org.uk/technical-library/recovery/recovery-news/more/29242/page/1/the-quality-of-ip-reporting-a-cause-of-creditor-confusion/
Abstract
A large-scale empirical research project undertaken by academics at Glasgow University suggests that reporting in insolvency is not straightforward, despite the requirements of the relevant SIPs. This article analyses the challenges this presents to the creditor body (the primary recipient of insolvency reports) in terms of their ability to fully understand how the insolvency has been managed and to quantify the amounts paid out as dividends, and suggests room for improvement in practitioner reporting if the insolvency reports are to fulfil their important accountability and trust-building roles and comply with relevant SIPs.
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | No |
| Glasgow Author(s) Enlighten ID: | Joyce, Professor Yvonne |
| Authors: | Joyce, Y., and Maclean, E. |
| College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | RECOVERY News |
| Publisher: | R3 |
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