---
_id: '37089'
abstract:
- lang: eng
  text: This research note links the legal framework of the insolvency process of
    German firms to the information available in the newly-constructed insol database.
    In particular, the database contains information from documents published by German
    insolvency courts in period 2005- 2022. This research note first presents the
    insolvency process with steps and events of the process as determined by the Insolvency
    Law (InsO). Next, it classifies the documents to specific steps and events, and
    then presents their information content using textual analysis. Specifically,
    we identify target phrases via manual document checks and then create regular
    expressions for the target phrases. Classification of documents allows us to sketch
    most common paths that insolvent firms go through.
author:
- first_name: Theresa
  full_name: Ahlers, Theresa
  last_name: Ahlers
- first_name: Fikir Worku
  full_name: Edossa, Fikir Worku
  last_name: Edossa
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
  orcid: 0009-0009-2545-5929
- first_name: Mathias
  full_name: Uckert, Mathias
  last_name: Uckert
citation:
  ama: 'Ahlers T, Edossa FW, Kosi U, Uckert M. <i>Insolvency Process in Germany and
    the Insol Database: A Research Note</i>. TRR 266 Accounting for Transparency;
    2022.'
  apa: 'Ahlers, T., Edossa, F. W., Kosi, U., &#38; Uckert, M. (2022). <i>Insolvency
    Process in Germany and the insol database: A Research Note</i>. TRR 266 Accounting
    for Transparency.'
  bibtex: '@book{Ahlers_Edossa_Kosi_Uckert_2022, title={Insolvency Process in Germany
    and the insol database: A Research Note}, publisher={TRR 266 Accounting for Transparency},
    author={Ahlers, Theresa and Edossa, Fikir Worku and Kosi, Urska and Uckert, Mathias},
    year={2022} }'
  chicago: 'Ahlers, Theresa, Fikir Worku Edossa, Urska Kosi, and Mathias Uckert. <i>Insolvency
    Process in Germany and the Insol Database: A Research Note</i>. TRR 266 Accounting
    for Transparency, 2022.'
  ieee: 'T. Ahlers, F. W. Edossa, U. Kosi, and M. Uckert, <i>Insolvency Process in
    Germany and the insol database: A Research Note</i>. TRR 266 Accounting for Transparency,
    2022.'
  mla: 'Ahlers, Theresa, et al. <i>Insolvency Process in Germany and the Insol Database:
    A Research Note</i>. TRR 266 Accounting for Transparency, 2022.'
  short: 'T. Ahlers, F.W. Edossa, U. Kosi, M. Uckert, Insolvency Process in Germany
    and the Insol Database: A Research Note, TRR 266 Accounting for Transparency,
    2022.'
date_created: 2023-01-17T12:50:09Z
date_updated: 2026-06-29T09:42:41Z
ddc:
- '330'
department:
- _id: '635'
- _id: '186'
- _id: '551'
file:
- access_level: closed
  content_type: application/pdf
  creator: ast
  date_created: 2024-05-21T11:06:28Z
  date_updated: 2024-05-21T11:06:28Z
  file_id: '54378'
  file_name: ahlers_etal.pdf
  file_size: 760825
  relation: main_file
  success: 1
file_date_updated: 2024-05-21T11:06:28Z
has_accepted_license: '1'
keyword:
- insol database
- insolvency process
- Germany
- court fillings
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls4/ahlers_etal.pdf
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Insolvency Process in Germany and the insol database: A Research Note'
type: working_paper
user_id: '95496'
year: '2022'
...