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In most cases, Investment Banking (IR) tends to generate higher revenues compared to Debt Restructuring (DR) because IR deals with large-scale financial transactions such as mergers, acquisitions, and initial public offerings, which typically involve substantial fees and commissions. These activities often require extensive advisory services, due diligence, and strategic planning, leading to higher profitability for firms engaged in IR. Conversely, DR primarily focuses on restructuring existing debt to help distressed companies regain stability, which usually involves smaller fee structures and less complex transactions. Therefore, due to the scale, complexity, and value of the deals involved, IR generally produces higher income than DR.