Abstract
This is the first report of the European Restructuring Monitor (ERM). The aim of these reports is to present information on restructuring data, policies and practices. As policy should be based on an understanding of the nature and extent of the matter to be addressed, it is logical to focus this first report on defining and measuring the extent of restructuring throughout the Member States. This is particularly relevant for the issue of restructuring, as there are serious measurement problems in most Member States and even more so at the European Union level. Future editions of the ERM report will focus less on such issues.
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