Produção Nacional
Interfaces jurídico-contábeis em processos de recuperação judicial na Comarca de São Paulo
2016; UNIVERSIDADE ESTADUAL DE MARINGÁ; Volume: 35; Issue: 2 Linguagem: Inglês
10.4025/enfoque.v35i2.30607
ISSN1984-882X
AutoresIvam Ricardo Peleias, Elionor Farah Jreige Weffort, Sérgio Moro Júnior, Martinho Maurício Gomes de Ornelas,
Tópico(s)Law, Economics, and Judicial Systems
ResumoJudicial reorganization, based on Brazilian Law 11.101/2005, has legal and accounting connections, and is responsible for studying the presence of Accountancy and accountants in six judicial processes, in two bankruptcy and judicial reorganization courts -Fórum João Mendes Jr. -São Paulo city, Brazil.It is a descriptive research, based on documental and content analysis, with the triangulation of interviews with judges, four legal administrators and the analysis of six processes by debtor companies.Accountancy appears in the analysed processes, through the financial statements joined by debtor companies.The accountants act as court appointed experts, helping judges and legal administrators.However, they do not act as managers.It was found the timid presence of Accountancy and accountants in the analyzed processes.Judicial reorganization is deferred without a deep accountant analysis of the joined financial statements, to help the debtor companies.
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