{
 "@context": "https://schema.org",
 "@type": "DefinedTerm",
 "@id": "https://wulfkaal.github.io/entities/bankruptcy-relevance",
 "identifier": "kaal:entity:bankruptcy-relevance",
 "name": "Bankruptcy relevance",
 "termCode": "bankruptcy-relevance",
 "inDefinedTermSet": {
  "@id": "https://wulfkaal.github.io/entities/index.json"
 },
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0000-0003-0757-275X"
 },
 "dateModified": "2026-07-29",
 "canonicalForm": "https://wulfkaal.github.io/entities/bankruptcy-relevance.md",
 "sha256": "1c0066843857b1bce747605304af12c924e271af0e08f05c9d502956868dd267",
 "additionalProperty": [
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   "@type": "PropertyValue",
   "name": "status",
   "value": "derived"
  },
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   "@type": "PropertyValue",
   "name": "claim_count",
   "value": 2
  },
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  {
   "@type": "PropertyValue",
   "name": "year_span",
   "value": [
    "2013",
    "2013"
   ]
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  }
 ],
 "subjectOf": [
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/2348463-021",
   "identifier": "kaal:claim:2348463-021",
   "text": "Form PF's required disclosure of a reporting fund's strategies includes a separate subcategory for event driven, distressed and restructuring strategies, which is what makes the form potentially relevant to bankruptcy proceedings.",
   "abstract": "Importantly, Form PF's required disclosure of reporting funds' strategies includes a separate subcategory for \"Event Driven, Distressed/Restructuring\".",
   "citation": "Wulf A. Kaal, Hedge Funds’ Systemic Risk Disclosures in Bankruptcy (2013). SSRN: https://ssrn.com/abstract=2348463",
   "datePublished": "2013",
   "claim_type": "empirical",
   "confidence": "evidenced",
   "is_failure_mode": false,
   "scope_conditions": [
    "Form PF section 1c, item B.20"
   ],
   "source_pdf_sha256": "b3682f24c0b277b3307fb9f54cd17a4e0a87b48eecba34b40e189212f20c9a22",
   "status": "current"
  },
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/2348463-028",
   "identifier": "kaal:claim:2348463-028",
   "text": "Form PF disclosures in their existing format are too generic to be appropriately applied in bankruptcy, but accumulated experience with the form and standardization of its items could yield less generic disclosures that become increasingly relevant to bankruptcy over time.",
   "abstract": "While Form PF disclosures in their existing format are too generic for appropriate application in the bankruptcy context, experience with and standardization of Form PF disclosures could result in less generic disclosures that could, over time, be increasingly relevant in the bankruptcy context.",
   "citation": "Wulf A. Kaal, Hedge Funds’ Systemic Risk Disclosures in Bankruptcy (2013). SSRN: https://ssrn.com/abstract=2348463",
   "datePublished": "2013",
   "claim_type": "failure",
   "confidence": "argued",
   "is_failure_mode": true,
   "scope_conditions": [
    "Form PF as designed at the time of writing",
    "assumes future SEC standardization"
   ],
   "source_pdf_sha256": "b3682f24c0b277b3307fb9f54cd17a4e0a87b48eecba34b40e189212f20c9a22",
   "status": "current"
  }
 ],
 "description": "2 claims in the published works of Wulf A. Kaal carry the concept tag 'bankruptcy-relevance'. Derived node: a roster, not an adjudicated definition."
}