ABSTRACT: This study investigates the impact of mergers and acquisitions (M&A) on capital structure adjustments and financial restructuring through a comprehensive bibliometric analysis of 417 articles published between 2008 and 2025. The research aims to identify predominant trends, geographic concentrations, and thematic focus areas within the literature, as well as the methodological and contextual factors influencing M&A outcomes. Using data from the Web of Science and Scopus databases, the study employs bibliometric tools to analyze publication trends, citation networks, and thematic mapping. The findings reveal that successful M&A activities often lead to improved financial metrics such as Return on Equity (ROE) and Return on Assets (ROA), although outcomes vary significantly based on ownership structures, regulatory environments, and market conditions. The study underscores the importance of strategic planning, regulatory compliance, and effective integration processes in achieving positive financial restructuring outcomes. This research provides valuable insights into the complexities of M&A-induced financial restructuring, offering a robust foundation for future studies and practical applications in corporate finance. The study also highlights the need for more qualitative or mixed-method studies to explore contextual and behavioral aspects in depth, addressing gaps in understanding the long-term success of M&A-induced capital restructuring

KEYWORDS – Mergers and Acquisitions, Capital Structure, Financial Restructuring, Bibliometric Analysis