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Spin-offs: Accounting and financial issues across the literature

Comptabilité Contrôle Audit, 2017-04, Vol.23 (1), p.I-XXVIII [Tạp chí có phản biện]

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Nhan đề:
Spin-offs: Accounting and financial issues across the literature
Tác giả: Navatte, Patrick ; Schier, Guillaume
Chủ đề: Accounting ; Boards of directors ; Corporate profits ; Diversification ; Dividends ; Earnings management ; Earnings per share ; Fair value ; Flotation ; Securities markets ; Spinoffs ; Stockholders ; Stocks ; Studies
Là 1 phần của: Comptabilité Contrôle Audit, 2017-04, Vol.23 (1), p.I-XXVIII
Mô tả: Spin-offs involve a separation of part of the initiator's business, and appear to have multiple motivations from an accounting and financial point of view. The parent company separates from one of its divisions, whose stock is then listed on the market. The parent company may take the opportunity to meticulously prepare the flotation by managing the pre-transaction earnings of the spun-off firm. It may also use the transaction as a management tool to reduce its diversification discount on the market, or as a means of value creation. In addition to assessing the existing accounting and financial literature on spin-offs, this paper proposes a general model that offers an integrated vision of the spin-off process, which is necessary but currently lacking from existing research.
Nơi xuất bản: Paris: Association Francophone de Comptabilite
Ngôn ngữ: English;French
Số nhận dạng: ISSN: 1262-2788
EISSN: 2313-514X
Nguồn: CAIRN Open Access Journals Revues en Accès Libre
ProQuest Central

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