In this paper we have conducted an empirical analysis of the relevant accounting irregularities assessed in Spanish bankruptcy proceedings. Based on a sample of 121 judgments in which the Mercantile Courts and the Provincial Courts analysed the accounting situation of bankrupt companies. we have obtained evidence that judges and courts take into account both quantitative and qualitati... https://www.chincoponydrillteam.com/product-category/food-household-skincare-beauty-and-hygiene-products/