Publikationen (FIS)

Improving communication with directors of firms in liquidation

QuBE – ASIC report

verfasst von
Uwe Dulleck, Ann-Kathrin Koessler, Markus Schaffner, Benno Torgler

This report was commissioned by ASIC and produced by Queensland Behavioural Economics Group (QuBE). It sets out the results of research altering letters sent to directors of firms in involuntary liquidation to encourage them to comply with their legal obligations to report information to their liquidators.

This paper explores ways to increase compliance of directors of companies in liquidation with their legal obligations. Under sections 475, 530A, 530B, and 590 of the Corporations Act 2001, it is the legal duty of a company director to cooperate with a nominated liquidator if the company is in liquidation. In particular, directors have to:
report on the affairs of their company,
grant access to and hand over company books,
provide information regarding company property, and
assist the liquidator in all further matters.

Externe Organisation(en)
Queensland University of Technology
QUT Business School
Münchener Gesellschaft zur Förderung der Wirtschaftswissenschaft - CESifo GmbH
Beauftragter Bericht