Study of Profit Recognition and Performance in the Major Asset Restructuring of Liaoning Port Corporation
Abstract
between Liaoning Port Co., Ltd. (formerly Dalian Port) and Yingkou Port, and further examining the various impacts of this event on the
companies involved. The paper first identifies the earnings management behavior of the case companies, followed by an analysis of the improvement effects of this restructuring on the business and financial conditions of the companies. Drawing from the analysis of the case companies, conclusions and insights are presented in this paper, providing references for similar enterprises facing potential issues during asset
restructuring.
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DOI: http://dx.doi.org/10.18686/fm.v9i4.13085
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