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Abstract
La declaración de quiebra de las denominadas sociedades de capital producen efectos muy especiales y distintos a otros tipos de sociedades mercantiles. Estos efectos son: disolución de la sociedad y liquidación, como los efectos sobre los accionistas, los directores y administradores.
References
DE MONTELLA R., Gay. Tratado Práctico de Sociedadeds Mercantiles, Tomo I. Bosch Casa Editorial. Barcelona. 1948.
GOLDSCHMIDT, Roberto. La Reforma del Código de Comercio de 1955, Caracas, 1957, citado por Alexis V. Herrera, Disolución y Liquidación de Sociedades Mercantiles. Serie D, Volúmen VII, Panamá, República de Panamá, 1969.
HERRAN LOPEZ, Olga. La quiebra en la legislación colombiana. Universidad Pontificia Javeriana. Bogotá, 1965.
VAN HORNE, James C. Fundamentos de Administración Financiera 6ta Edición, Prentice Hall.
http://www.juridicas.unam.mx/p u blica/rev/boletin/cont/123.5/cni/ent32.htin
http://www.legalinfo-panama.com/ articulos/articulos 20.htm
Código de Comercio de la República de Panamá.
Ley 32 de 26 de febrero de 1927.
Código de Comercio de la República Bolivariana de Venezuela.
Código de Comercio de la República de Colombia
