Analysis of insolvent companies to detect illegal features bankruptcy

Vasyl Vasylyovych Goi


Introduction. The development of the country's economy is largely determined by the financial and economic situation of domestic enterprises. As a result of unfair actions of interested persons due to the redistribution of property even financially stable companies can suffer bankruptcy. An efficient bankruptcy mechanism that will not allow the use of illegal bankruptcies will stabilize and improve the efficiency of the economy and give companies the confidence in the safety of their economic activity.

Purpose is to ground the theoretical positions and to develop methodological recommendations on the analysis of enterprises as for presence of signs of illegal bankruptcies.

Method (methodology). The works of leading domestic and foreign experts as for the detection and prevention of bankruptcy of enterprises, and detection of illegal actions in bankruptcy serve theoretical and methodological basis of research. In the course of study the general scientific knowledge of economic analysis, structural-dynamic and expert analysis have been used.

Results. The existing methods of bankruptcy diagnosis in order to determine the possibility of their use when detecting signs of illegal actions in bankruptcy are analyzed and summarized. The features of financial diagnosis and assessment of illegal bankruptcies that provide financial analysis and description of the action of the examination of illegal bankruptcy. The proposed theoretical principles and methodological recommendations on carrying out analysis of organization bankruptcy can be used by arbitration managers, public administrations and tax authorities in the process of investigation of enterprises for signs of illegal actions in the bankruptcy proceedings.


borrower; solvency; deliberate bankruptcy; fictitious bankruptcy; illegal actions; schemes of bankruptcies

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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