phoenixismn.

Brit.

/ˈfiːnɪksɪz(ə)m/, U.S.

/ˈfinɪkˌsɪz(ə)m/

Forms: also with capital initial.

Origin: Formed within English, by derivation. Etymons: phoenix n.¹, -ism suffix.

Etymology: < phoenix n.¹ + -ism suffix.

British. Business.

The process or practice, widely regarded as unethical, whereby an insolvent company is placed by its directors into voluntary liquidation (thereby avoiding liabilities to creditors), and resumes trading soon afterwards under a different company name, frequently on the same premises and with the same workforce. Cf. phoenix n.¹ Compounds 3.

ΚΠ

1989 Daily Tel. 19 Jan. 2/5 The odd phenomenon of ‘Phoenixism’.

1993 Observer (Nexis) 14 Nov. 8 According to Customs and Excise, ‘phoenixism’ or contrived liquidation, is on the increase.

1997 Independent (Nexis) 29 Oct. c1 Many employees are also able to keep their jobs who would otherwise lose them if ‘Phoenixism’ was outlawed.

2003 Sunday Mail (Glasgow) (Electronic ed.) 23 Mar. [He] has been accused of ‘serial phoenixism’—repeatedly closing down firms to avoid paying debts then opening them up under other names.

This is a new entry (OED Third Edition, March 2006; most recently modified version published online March 2022).

单词	phoenixism
释义	phoenixismn. Brit. /ˈfiːnɪksɪz(ə)m/, U.S. /ˈfinɪkˌsɪz(ə)m/ Forms: also with capital initial. Origin: Formed within English, by derivation. Etymons: phoenix n.¹, -ism suffix. Etymology: < phoenix n.¹ + -ism suffix. British. Business. The process or practice, widely regarded as unethical, whereby an insolvent company is placed by its directors into voluntary liquidation (thereby avoiding liabilities to creditors), and resumes trading soon afterwards under a different company name, frequently on the same premises and with the same workforce. Cf. phoenix n.¹ Compounds 3. ΚΠ 1989 Daily Tel. 19 Jan. 2/5 The odd phenomenon of ‘Phoenixism’. 1993 Observer (Nexis) 14 Nov. 8 According to Customs and Excise, ‘phoenixism’ or contrived liquidation, is on the increase. 1997 Independent (Nexis) 29 Oct. c1 Many employees are also able to keep their jobs who would otherwise lose them if ‘Phoenixism’ was outlawed. 2003 Sunday Mail (Glasgow) (Electronic ed.) 23 Mar. [He] has been accused of ‘serial phoenixism’—repeatedly closing down firms to avoid paying debts then opening them up under other names. This is a new entry (OED Third Edition, March 2006; most recently modified version published online March 2022). < n.1989
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