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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Gietzmann, M., Isidro, H. & Raonic, I. (2018). Vulture funds and the fresh start accounting value of firms emerging from bankruptcy. Journal of Business Finance and Accounting. 45 (3-4), 410-436
Exportar Referência (IEEE) 
M. Gietzmann et al.,  "Vulture funds and the fresh start accounting value of firms emerging from bankruptcy", in Journal of Business Finance and Accounting, vol. 45, no. 3-4, pp. 410-436, 2018
Exportar BibTeX 
@article{gietzmann2018_1713544914561,
	author = "Gietzmann, M. and Isidro, H. and Raonic, I.",
	title = "Vulture funds and the fresh start accounting value of firms emerging from bankruptcy",
	journal = "Journal of Business Finance and Accounting",
	year = "2018",
	volume = "45",
	number = "3-4",
	doi = "10.1111/jbfa.12303",
	pages = "410-436",
	url = "http://onlinelibrary.wiley.com/doi/10.1111/jbfa.12303/full"
}
Exportar RIS 
TY  - JOUR
TI  - Vulture funds and the fresh start accounting value of firms emerging from bankruptcy
T2  - Journal of Business Finance and Accounting
VL  - 45
IS  - 3-4
AU  - Gietzmann, M.
AU  - Isidro, H.
AU  - Raonic, I.
PY  - 2018
SP  - 410-436
SN  - 0306-686X
DO  - 10.1111/jbfa.12303
UR  - http://onlinelibrary.wiley.com/doi/10.1111/jbfa.12303/full
AB  - We study how distress-oriented hedge funds (vulture funds) play an important role in the fresh start valuation of firms emerging from Chapter 11 reorganization. We find that loan-to-own vultures acquire debt positions of the distressed firm that grant dominant power in the bankruptcy negotiations, and they then use the discretion allowed by fresh start accounting to introduce valuation bias in their favor. We show that the strategic influence over fresh start values can create opportunities to increase vulture investors’ returns at the expense of other claim holders
ER  -