LA VALUACIÓN DE EMPRESAS EN EL DERECHO CONCURSAL DE MÉXICO Y DE LOS ESTADOS UNIDOS DE AMÉRICA

Authors

  • Elio Agustín Martínez Miranda Universidad Nacional Autónoma de México UNAM

DOI:

https://doi.org/10.36796/biolex.v15i26.314

Keywords:

Keywords: Bankruptcy proceedings, business valuation, value as a going concern, Mexico, United States of America.

Abstract

Abstract

The objective of this research is to address the business valuation within the bankruptcy proceedings, carrying out a comparative law exercise, that is, contrasting what is established by the Mexican Bankruptcy Law (Ley de Concursos Mercantiles) and the United States Bankruptcy Code, in conjunction with the practice carried out in both countries on this issue. Therefore, based on this comparison, legal and financial elements are provided within the business valuation, which could help to strengthen the bankruptcy proceedings in Mexico. 

 

 

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Author Biography

Elio Agustín Martínez Miranda, Universidad Nacional Autónoma de México UNAM

Doctor en Economía y Licenciado en Derecho por la Universidad Nacional Autónoma de México (UNAM). Consultor gubernamental y empresarial. Dentro de la UNAM destaca su actividad académica como: Tutor de Maestría y de Doctorado en la Facultad de Derecho; Tutor en el Doctorado en Ciencias de la Administración; Profesor-Tutor en la Maestría y en el Doctorado en Ingeniería de Sistemas; y Profesor en la Especialización en Ingeniería Financiera. Correo electrónico: elio_mmiranda@comunidad.unam.mx. ORCID: https://orcid.org/0000-0003-3983-2982.

References

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Lucio, Federico. “Valuación de la empresa para efectos de su venta en términos de la Ley de Concursos Mercantiles”. Documento de Trabajo (México: IFECOM, s. f.). https://www.ifecom.cjf.gob.mx/resources/PDF/estudio/25.pdf

Nadelmann, Kurt. “La quiebra en el derecho norteamericano”. Revista de la Facultad de Derecho de México, tomo XII, núm. 46 (1962): 257.

Newton, Grant, Paul Shields y James Hart. Business Valuation in Bankruptcy: A Nonhauthoritative Guide; Consulting Services Practice Aid, 02-1. EUA: American Institute of Certified Public Accountants, Inc., 2002.

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Published

2023-05-31 — Updated on 2023-12-04

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How to Cite

Martínez Miranda, E. A. . (2023). LA VALUACIÓN DE EMPRESAS EN EL DERECHO CONCURSAL DE MÉXICO Y DE LOS ESTADOS UNIDOS DE AMÉRICA. BIOLEX, 15(26), 1–23. https://doi.org/10.36796/biolex.v15i26.314 (Original work published May 31, 2023)

Issue

Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho

Section

Artículos

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