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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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VAN, Daniel, “Bankruptcy and Business Valuation in the Current Environment”, American Bankruptcy Institute Journal, vol. 39 No. 10, 2020, p.60-63.

LEGISLACIÓN

Constitución Política de los Estados Unidos de América (Constitution of the United States).

Criterios de Selección del Instituto Federal de Especialistas de Concursos Mercantiles.

Ley de Concursos Mercantiles.

Ley Federal de Quiebras o Código de Quiebras de los EUA (United States Bankruptcy Code).

Reglas de Carácter General de la Ley de Concursos Mercantiles.

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Published

2023-05-31 — Updated on 2023-06-06

Versions

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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