Análise do impacto do tempo despendido com recursos judiciais em processos de falência e de recuperação judicial

• Ano de defesa: 2016
• Autor(a) principal: Carolina Moreira Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; UFMG
• Palavras-chave em Português: Falência; Recuperação Judicial; Recursos Judiciais; Custos Indiretos; Custos indiretos; Contabilidade
• Link de acesso: http://hdl.handle.net/1843/BUOS-BA9JXH

This study aimed to analyze the impact of judicial resources in the time spent in bankruptcy proceedings. The survey was conducted with the judgments of the reserved Chambers of Business Law of the São Paulo Court of Justice (TJSP) in the period from 2006 to December 2014. The choice TJSP was made because of other states that make up the Brazilian territory yet not have created specialized chambers for judging matters relating to bankruptcy. The base platform of the research were the indirect and direct costs of bankruptcy, addressed by different authors and existing resources in Brazilian standards. The research was classified as descriptive with quantitative and qualitative approach. The impact of judicial resources in the time spent in bankruptcy was analyzed by tabulating the judgments and also through the menus content analysis technique. The content analysis was used to define which resources could be considered dilatory. The database was formed by 19,569. It was possible to verify that the resources when dilatory, can be considered as limiting the efficient process. It was observed that in bankruptcy proceedings the Appellate resources were judged to 527 days, the Interlocutory Appeal of 209 days, of an appeal to 93 days, the Declaratory Embargoes with 98 days and other resources to 294 days in average. In judicial reorganization proceedings the Appellate resources were judged to 387 days, the Interlocutory Appeal with 191 days, of an appeal 76 days, the Declaratory Embargoes 72 days and other resources with 199 days on average. There was also that there are significant differences in the time of judgment of the Appellate appeals in bankruptcy and judicial reorganization proceedings. It was observed that the appeals in the conduct of bankruptcy and reorganization processes were costly and slow. Thus, one can understand that, in relation to bankruptcy, the time and the way the judicial resources are allocated may compromise the purpose of the law to reimburse creditors. In reorganization, the indirect costs of bankruptcy related to time spent with the resources trials may compromise the continuity of company and consequently affect the achievement of the goal of recovery and the realization of the principle of preservation of the company. Another issue discussed was the relative nature of appellate decisions. 78% of appellate decisions were not known or not provided in bankruptcy proceedings, whereas this figure reaches 81% in the reorganization process. Therefore, the issue of delaying them was analyzed.