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Main Author: Achbah, Rachid
Format: Preprint
Published: 2024
Subjects:
Online Access:https://arxiv.org/abs/2402.18135
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author Achbah, Rachid
author_facet Achbah, Rachid
contents This study aims to empirically investigate the impact of managers' characteristics on their choice between in-court and out-of-court restructuring. Based on the theory of upper echelons, we tested the preferences of 342 managers of financially distressed French firms regarding restructuring decisions. The overall findings of this study provide empirical support for the upper echelons theory. Specifically, managers with a long tenure and those with a high level of education are less likely to restructure before the court and are more likely to restructure privately. The findings also indicate that managers' age and gender do not significantly affect their choice between in-court and out-of-court restructuring. This study contributes to the literature on bankruptcy and corporate restructuring by turning the focus from firm characteristics to manager characteristics to explain restructuring decisions.
format Preprint
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publishDate 2024
record_format arxiv
spellingShingle Manager Characteristics and SMEs' Restructuring Decisions: In-Court vs. Out-of-Court Restructuring
Achbah, Rachid
General Finance
This study aims to empirically investigate the impact of managers' characteristics on their choice between in-court and out-of-court restructuring. Based on the theory of upper echelons, we tested the preferences of 342 managers of financially distressed French firms regarding restructuring decisions. The overall findings of this study provide empirical support for the upper echelons theory. Specifically, managers with a long tenure and those with a high level of education are less likely to restructure before the court and are more likely to restructure privately. The findings also indicate that managers' age and gender do not significantly affect their choice between in-court and out-of-court restructuring. This study contributes to the literature on bankruptcy and corporate restructuring by turning the focus from firm characteristics to manager characteristics to explain restructuring decisions.
title Manager Characteristics and SMEs' Restructuring Decisions: In-Court vs. Out-of-Court Restructuring
topic General Finance
url https://arxiv.org/abs/2402.18135