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https://www.um.edu.mt/library/oar/handle/123456789/8170
Title: | Evaluation of the private limited liability company’s liquidation process in Malta |
Authors: | Briffa, Rebecca |
Keywords: | Liquidation -- Malta Bankruptcy -- Malta Private companies -- Malta |
Issue Date: | 2015 |
Abstract: | Purpose – This study discusses the liquidation process as conducted in practice, evaluates its conduct and puts forward recommendations for better practice. Design – An in-depth qualitative study was conducted and for this purpose, 15 semi-structured interviews were carried out with key practioners involved in liquidations including the Registrar of Companies, four practitioners from accounting firms, eight lawyers and the Official Receiver. Findings – The study shows the improvements that are necessitated for a better liquidation process in Malta. Moreover, it also dicusses the key characteristics that should be present in an individual undertaking the position of a liquidator. Conclusions – Based on the results, one can conclude that there is the necessity of certain improvements in the way the liquidation process is conducted. It would be beneficial for liquidators and for the liquidation process as a whole that more emphasis is done by regulators on improving efficiency in the liquidation process. Value – This study provides extensive information on the liquidation process, the obstacles liquidators encounter in practice, and ways in which these problems can be mitigated. The conclusions could be beneficial to lawyers, members of the audit and accountancy professions, company management, and any other company stakeholders. |
Description: | M.ACCTY. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/8170 |
Appears in Collections: | Dissertations - FacEma - 2015 Dissertations - FacEMAAcc - 2015 |
Files in This Item:
File | Description | Size | Format | |
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15MACC016.pdf Restricted Access | 2.33 MB | Adobe PDF | View/Open Request a copy |
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