Corporate Restructuring And Accounting Information

Abstract

Corporate restructuring refers to the restructuring of the firm's assets (mergers and acquisitions, leveraged buy‐outs (LBOs), management buy‐outs (MBOs), asset sales, voluntary liquidations, spin‐offs, layoffs, plant closures, and internal reorganizations) and the restructuring of its claims (initial public offerings (IPOs), equity carve‐outs, seasoned equity offerings (SEOs), and leveraged recapitalizations).