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. 2023 Jun 14:1–43. Online ahead of print. doi: 10.1007/s10657-023-09771-y

Table 8.

Results for alignment of interest among creditors (H7) for out-of-court reorganisation (ooc) and formal reorganisation (formal)

Test p value Statistics (406 valid cases) Decision
Paired Wilcoxon Test One-sided 0.000 # formal better 230 H7 confirmed
# ooc equal formal 97
# formal worse 79
Correlation Two-sided 0.000 Kendall-Tau-b − 0.147 Discordant correlation
0.001 Spearman-Rho − 0.169