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Keywords: Insolvency policy
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Journal Articles
Pacific Accounting Review (2021) 33 (2): 231–237.
Published: 06 April 2021
... of distressed businesses in the unprecedented circumstances of the pandemic and into the future. Findings This paper concludes that in the context of the pandemic insolvency policy that is value-based and debtor-friendly is needed to promote rehabilitation. Insolvency law should refocus on debtors...

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