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Restructuring and special situations advisory

Restructuring and special situations advisory helps companies, creditors, investors and other stakeholders respond to financial distress, liquidity pressure and unusually complex transactions.

Entry type: Ranking category

Field: Capital Markets

Last reviewed: 24 August 2026

Definition

Restructuring & Special Situations Advisory is the professional field concerned with stabilising, reorganising, financing or transferring businesses and assets when ordinary corporate decision-making is constrained by distress, creditor claims, limited liquidity or an exceptional transaction environment.

Overview

The field sits at the intersection of corporate finance, operational improvement, insolvency, transaction execution and stakeholder negotiation. Assignments frequently begin when a company can no longer rely on ordinary refinancing or when investors perceive that financial pressure has created an unusual opportunity. The adviser may work for the company, its board, creditors, shareholders or a prospective investor; that mandate determines duties, information access and priorities.

Scope of advisory work

Financial restructuring

Liquidity, capital structure, debt capacity and recapitalisation alternatives.

Stakeholder negotiation

Proposals involving lenders, creditors, shareholders, sponsors and investors.

Special-situation transactions

Distressed sales, rescue finance, liability management and constrained execution.

Typical engagement

  1. Situation assessment: establish liquidity, obligations, stakeholders and decision period.
  2. Option development: model refinancing, recapitalisation, asset-sale and restructuring alternatives.
  3. Stakeholder process: prepare information, negotiate terms and test support.
  4. Execution: implement the selected financing, transaction or restructuring plan.
  5. Stabilisation: monitor liquidity, milestones and operating consequences.

Important distinctions

CategoryPrimary questionTypical context
Restructuring advisoryReorganises obligations, financing and operations.Liquidity pressure or insolvency risk
Turnaround consultingImproves operating performance and cash generation.Operational underperformance
Distressed M&ASells or acquires a pressured business or asset.Accelerated or insolvency process
Special-situations investingDeploys capital into unusual risk-and-return structures.Rescue finance or dislocation

The Economy rankings

See the latest Restructuring & Special Situations Advisory ranking and the associated profiles of ranked firms on Advisory Ranking.

Sources and further reading

View sources and editorial notes
  • International Capital Market Association, market-practice and primary-market resources.
  • CFA Institute, corporate-finance, valuation and capital-markets resources.
  • Relevant securities, insolvency, tax and competition authorities in the applicable jurisdictions.

Editorial note: This entry explains a professional-advisory category and does not constitute financial, legal, tax or investment advice.