A responsabilidade dos acionistas no âmbito da recuperação judicial
Tipo
TCC
Data de publicação
2024-05
Periódico
Citações (Scopus)
Autores
Proença, Daniel Boff de
Orientador
Bezerra Filho, Manoel Justino
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O trabalho sobre "A Responsabilidade dos Acionistas no Âmbito da Recuperação
Judicial" explora a evolução e as responsabilidades dos acionistas no contexto da recuperação
judicial das empresas. Inicia com um panorama histórico, traçando todo o contexto do
procedimento falimentar no país e sua origem, destacando a transição do instituto da concordata
para a Lei nº 11.101/2005, que modernizou os procedimentos de recuperação e trouxe
atualizações contemporâneas, substituindo a concordata pela recuperação judicial. Essa
mudança legislativa foi fundamental para equilibrar os interesses dos credores e possibilitar a
continuidade das empresas em dificuldades financeiras.
O estudo também analisa as mudanças trazidas pela Lei nº 14.112/2020, que alterou
alguns artigos da Lei nº 11.101/2005. Uma das principais novidades é a introdução do conceito
de novo começo, que permite desvincular as garantias pessoais dos acionistas e administradores
após a bem-sucedida conclusão do plano de recuperação. Outras inovações incluem a
participação dos credores na elaboração de planos de recuperação e simplificação do processo
de votação.
O estudo de caso da reestruturação da Americanas S.A. é apresentado, destacando o
escândalo financeiro decorrente de inconsistências contábeis. A análise se concentra nas
possíveis responsabilidades dos acionistas majoritários e na complexidade das acusações
relacionadas à administração anterior. O caso também ressalta os desafios enfrentados pela
governança corporativa na manutenção da integridade das operações.
O trabalho termina com ensinamentos e implicações práticas para a governança
corporativa, legislação e ética nos negócios. Reforça a importância de auditorias independentes,
uma cultura organizacional que promova transparência e uma governança sólida para prevenir
fraudes. Também destaca a relevância de mecanismos legais e boas práticas que protejam o
papel social das empresas.
The work on "The Responsibility of Shareholders in the Context of Judicial Recovery" explores the evolution and responsibilities of shareholders within the judicial recovery process of companies. It begins with a historical overview, tracing the context of bankruptcy proceedings in the country and its origins, highlighting the transition from the institute of composition with creditors to Law No. 11.101/2005, which modernized the recovery procedures and introduced contemporary updates, replacing composition with creditors by judicial recovery. This legislative change was crucial for balancing the interests of creditors and enabling the continuation of financially troubled companies. The study also analyzes changes brought by Law No. 14.112/2020, which amended several articles of Law No. 11.101/2005. One of the main innovations is the introduction of the "fresh start" concept, which allows for the disassociation of personal guarantees from shareholders and administrators after the successful conclusion of the recovery plan. Other innovations include the participation of creditors in the drafting of recovery plans and the simplification of the voting process. A case study of the restructuring of Americanas S.A. is presented, highlighting the financial scandal stemming from accounting inconsistencies. The analysis focuses on the possible responsibilities of the majority shareholders and the complexity of the accusations related to previous management. The case also emphasizes the challenges faced by corporate governance in maintaining the integrity of operations. The work concludes with lessons and practical implications for corporate governance, legislation, and business ethics. It reinforces the importance of independent audits, an organizational culture that promotes transparency, and robust governance to prevent fraud. It also highlights the relevance of legal mechanisms and best practices that protect the social role of companies.
The work on "The Responsibility of Shareholders in the Context of Judicial Recovery" explores the evolution and responsibilities of shareholders within the judicial recovery process of companies. It begins with a historical overview, tracing the context of bankruptcy proceedings in the country and its origins, highlighting the transition from the institute of composition with creditors to Law No. 11.101/2005, which modernized the recovery procedures and introduced contemporary updates, replacing composition with creditors by judicial recovery. This legislative change was crucial for balancing the interests of creditors and enabling the continuation of financially troubled companies. The study also analyzes changes brought by Law No. 14.112/2020, which amended several articles of Law No. 11.101/2005. One of the main innovations is the introduction of the "fresh start" concept, which allows for the disassociation of personal guarantees from shareholders and administrators after the successful conclusion of the recovery plan. Other innovations include the participation of creditors in the drafting of recovery plans and the simplification of the voting process. A case study of the restructuring of Americanas S.A. is presented, highlighting the financial scandal stemming from accounting inconsistencies. The analysis focuses on the possible responsibilities of the majority shareholders and the complexity of the accusations related to previous management. The case also emphasizes the challenges faced by corporate governance in maintaining the integrity of operations. The work concludes with lessons and practical implications for corporate governance, legislation, and business ethics. It reinforces the importance of independent audits, an organizational culture that promotes transparency, and robust governance to prevent fraud. It also highlights the relevance of legal mechanisms and best practices that protect the social role of companies.
Descrição
Palavras-chave
recuperação Judicial , lei n° 11.001/2005 , lei 14.112/2020 , responsabilização , judicial recovery , law no. 11.101/2005 , law no. 14.112/2020 , accountability