摘要：Corporate restructuring is the process through which an organization modifies its financial operational and/ or organizational structure Regression techniques were used to analyze the valuables of the study. The study established the effect of corporate restructuring on financial performance of commercial banks in Kenya. The study population was 39 commercial banks. The study employed cross- sectional research design. Secondary data was collected using a survey collection sheet. The coefficient of corporate restructuring has negative and significant effect on financial performance of commercial banks. The study concluded that corporate restructuring has a negative and significant effect on the financial performance of commercial banks. It is important for policy makers and management of commercial banks to come up with restructuring policies to improve financial performance of commercial banks. Also, the management of commercial banks should ensure that banks adopt appropriate restructuring structures to improve performance.
关键词：Corporate Restructuring;Performance of Banks;Kenya
