A importância da constatação prévia no processo de recuperação judicial

Abstract

This study was developed in order to understand the importance of the previous verification in the judicial reorganization process. This theme presents great relevance to society, since it was recently included in the Brazilian legislation, being necessary the exposure and advancement in the study of such measure. The objective of this research was to understand the institute of judicial reorganization, with an overview of how it is processed, in addition to raising the concept and the historical evolution of the previous verification and, therefore, to demonstrate its importance in the process of judicial reorganization. The work used exploratory research, through document analysis and available literature, in order to adopt a qualitative approach to these sources and gather significant results to achieve the study's objectives. The results found demonstrate that the previous verification has its importance in the process of judicial reorganization, providing technical accounting information for the court to decide, increasing the efficiency of the judicial reorganization process, ensuring the prevention of negative impacts to society due to the undue granting of the judicial reorganization, in addition to functioning as a positive incentive for companies to maintain their accounting-financial organization. The study presents theoretical contributions when studying a subject little explored in the literature and practical contributions by showing the application of this measure in cases of existing processes.