• Login
  • Register
  • Search

Study of Profit Recognition and Performance in the Major Asset Restructuring of Liaoning Port Corporation

Qian Gao


This project is based on the theories of asset restructuring and earnings management, analyzing the major asset restructuring event
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


Major Asset Restructuring, Non-recurring Gains and Losses

Full Text:


Included Database


[1] Li, Y., & Jiang, Y. Internal control case analysis—A case study of Company G. Old Brand Marketing, 2023(11), 112-114.

[2] Xu, J., & Li, B. Complementary synergy or rights issue trap?—Analysis of the M&A Performance of Major Asset Restructuring

and Financing by Listed Companies in China. Journal of Renmin University of China, 2022, 36(05), 165-179.

[3] Yu, Y. Reflections on Preventing M&A and Restructuring Risks of Listed Companies from the Perspective of Financial Management. Guangdong Economy, 2022(06), 51-53.

[4] Wu, Y. Shallow Discussion on State-Owned Enterprises’ Absorption Merger—Taking Dalian Port’s Stock-for-Stock Absorption

Merger of Yingkou Port as an Example. Market Modernization, 2021(13), 93-95. DOI:10.14013/j.cnki.scxdh.2021.13.035.

DOI: http://dx.doi.org/10.18686/fm.v9i4.13085