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During financial distress, the number of insolvency cases increases. Proceeds from the forced Sale Value of assets may not be sufficient to offset outstanding amounts due or satisfy all the creditors, in the event

What will be considered as a small firm will vary depending on the factors and industry being considered? The typical metrics used to determine the smallness of a firm are employee size and/or revenue.

The equality of interests under a contract is subjective; depending on factors such as the status and capacity of the parties, the context of the contract, the obligations of and benefits to each party under the contract

Corporate Governance Nigeria – 2016 Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Corporate Governance 2016,