Methodology and data collection
This study tries to collect cases of application for corporate reorganization handled by courts reported as of the end of June 2023. The Minutes were released by the SPC in March 2018. Considering that the trial of bankruptcy reorganization cases requires a certain period, this study focuses on examining the court’s handling of bankruptcy reorganization cases after the release of the minutes. Therefore, the sample for this study is limited to cases of application for corporate reorganization publicly available in courts across China from January 1, 2019, to the end of June 2023.
The case samples for this study were primarily obtained from China Judgments Online (CJO, 中国裁判文书网) and the…

