نویسنده
دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
In this paper the debates about the philosophy of corporate insolvency law by American and English commentators is examined. It is argued that the economic approach, which supports the only creditors’ right, and traditional approach, which supports different interests, are two main ideas that have been discussed by American and English scholars. It seems the officinal reports in U.S more or less represent the dominance of traditional approach and the reports in England nearly represent the economic approach. In conclusion, it is argued that the supporting of creditors’ right and the supporting of the concept of capital could benefits public interests as well. And this approach could be in line with the rehabilitation and rescue process if it maximises the company’s assets.
کلیدواژهها [English]
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