ISBN-13: 9783659173233 / Angielski / Miękka / 2014 / 248 str.
In the present era of LPG (Liberalization, Privatization and Globalization), the term 'Corporate Restructuring' has gained a huge acceptance, globally, as it enables a firm to restructure its business mainly from financial and organizational standpoints with a view to increasing its efficiency and profitability and thereby achieving its short-term as well as long- term goals. In India, corporate restructuring also gets an enormous popularity as it results into availing huge amount of tax benefit, increasing corporate control and enhancing shareholders' value for the Indian corporate enterprises. The main objective of the study is to make a case study based analysis of the Corporate Restructuring through demerger in India and to analyze the impact of such corporate practice on various aspects of an organization namely, its impact on EPS, DPS, ROCE, RONW, EVA, MVA, SVA as well as its influence on Share Prices. For analyzing the impact of demerger on companies share prices, the concept of sub-periodic growth rates has been applied by employing 'Kinked Exponential Model'. In order to facilitate all type of analysis, the 'Control Sample Methodology' has been applied.
In the present era of LPG (Liberalization, Privatization and Globalization), the term Corporate Restructuring has gained a huge acceptance, globally, as it enables a firm to restructure its business mainly from financial and organizational standpoints with a view to increasing its efficiency and profitability and thereby achieving its short-term as well as long- term goals. In India, corporate restructuring also gets an enormous popularity as it results into availing huge amount of tax benefit, increasing corporate control and enhancing shareholders value for the Indian corporate enterprises. The main objective of the study is to make a case study based analysis of the Corporate Restructuring through demerger in India and to analyze the impact of such corporate practice on various aspects of an organization namely, its impact on EPS, DPS, ROCE, RONW, EVA, MVA, SVA as well as its influence on Share Prices. For analyzing the impact of demerger on companies share prices, the concept of sub-periodic growth rates has been applied by employing Kinked Exponential Model. In order to facilitate all type of analysis, the Control Sample Methodology has been applied.