文章基本信息

标题：Corporate Restructuring: Case Study in Vietnam
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作者：Duong Quynh Nga ; Dinh Long Pham ; Cam Linh Nguyen Tran 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：5
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Corporate restructuring is the process of significantly changing a company’s business model, management team or financial structure to address challenges and increase shareholder value (ISCI, 2014). Many of studies have examined restructuring activities such as the characteristics of firms that submit restructuring activities, the wealth and performance impacts of restructuring events. In this study, we examine the factors that regularize the delisting of restructuring firms, using a logistic regression analysis. Our point of view is that of a shareholders’ need to both valuate an operational restructuring and forecast its outcome. This study finds that restructuring frequency is significantly correlated positively with the risk delisting of firm..
关键词：Operational Restructuring;Delisting;Logistic Regression