L’efficacia degli indicatori settoriali di allerta previsti dal nuovo Codice della Crisi

On issue: 
Accounting and Business Adm.
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This article aims to evaluate the application of the sectorial alert indicators included in the new enterprise distress prevision method whose content is provided by the firm distress and bankruptcy act (d. lgs. n. 14/2019) which will come into full effect from September 2021 instead of August 2020 due to the COVID-19. Once identified the primary steps that characterize the bankruptcy predictive evolution process, supported by a research about the international strand of thought and the major contributions, we argue about the main implications of this distress identification system. In order to accomplish this purpose, we propose an empirical analysis aimed to point out the main evidences that will be explored through several approaches including an in-depth study on the companies characterized by a positive or negative equity.