Table 2.

Summary of research questions and related themes

Research questionsThemesSub-themes
Research question 1:
What information do creditors require to be sufficiently disclosed in BR plans to aid their decision to approve or reject the plan?
Financial information
  • BRV and PLV

  • Cash flow projections

  • PCF

  • Collateral and size of claims

Commercial information
  • Reasonable prospect

  • Turnaround strategy

  • Substantial information

Legal information
  • Contractual provisions

  • Reporting obligations

  • Reporting obligations

Research question 2:
What additional information do creditors use to aid their decision to approve or reject the BR plan?
Leadership information 
Social impact information 
Source: Authors’ own compilation

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