Essays about: "Corporate Restructurings"

Showing result 1 - 5 of 6 essays containing the words Corporate Restructurings.

  1. 1. Successful Managers? a Study on US Corporate Restructuring Returns

    University essay from Göteborgs universitet/Graduate School

    Author : Lars Erik Fledsberg; Simon Olofsson; [2023-06-29]
    Keywords : ;

    Abstract : This study examined the long-term performance of corporate restructurings in the United States between 2000 and 2015 in response to the absence of abnormal returns found in prior literature. The significance of this study stems from the intricate nature and expenses associated with transactions that impact stakeholders, thereby increasing their risk exposure. READ MORE

  2. 2. The Impact of Spin-offs on Shareholder Value : Evidence from the Swedish Market 1991-2022

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Moa Landing; Gustav Swedenborg; [2023]
    Keywords : Spin-offs; Corporate restructurings; Abnormal returns; Determinants of abnormal returns;

    Abstract : This thesis uses an event study methodology to investigate the short- and long-term effect on shareholder value from Lex ASEA-approved spin-offs' on the Swedish market between 1991-2022. The impact of spin-offs has been examined by estimating the effects on the parent firm, the spun-off entity, and a value-weighted pro-forma entity. READ MORE

  3. 3. The predictive content of one-time accounting items

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Sebastian Roth; [2020]
    Keywords : Special items; One-time items; Firm life cycle; Earnings persistence; Profit margins;

    Abstract : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. READ MORE

  4. 4. A COMPREHENSIVE ANALYSIS OF THE SHAREHOLDER VALUE CREATION FROM SWEDISH SPIN-OFFS

    University essay from Göteborgs universitet/Graduate School

    Author : Niklas Grahn; Johan Särén; [2018-07-04]
    Keywords : Corporate Restructurings; Divestitures; Spin-offs; Abnormal Returns;

    Abstract : This thesis investigates the universe of Swedish tax-exempt Lex ASEA spin-offs since the start of the new millennium from the perspective of short-term and long-term stock price performance. The intention to spin off a subsidiary is viewed positively by investors, represented by a significant increase of the market's valuation of the company's equity by 2. READ MORE

  5. 5. Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?

    University essay from Högskolan i Jönköping; IHH, Rättsvetenskap

    Author : Helena Good; [2010]
    Keywords : transfer pricing; business restructurings; arm’s length principle; marketing intangibles; profit potential; options realistically available;

    Abstract : The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. READ MORE