The “Corporate restructuring” is an umbrella term that includes
mergers and consolidations, divestitures and liquidations and various
types of battles for corporate control. The essence of corporate
restructuring lies in achieving the long run goal of wealth
maximization. This study is an attempt to highlight the impact of
corporate restructuring on the shareholders’ value. Thus, it helps us
to know, if restructuring generates value gains for shareholders (both
those who own the firm before the restructuring and those who own
the firm after the restructuring), how even the government will be in
profit, and how these value gains have been created and achieved
through corporate restructuring