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| Author: | Gordon, J. M. |
| Title: | Spin-offs: a way to increase shareholder value ! Quaker Oats ! Fisher Price |
| Journal: | Journal of Business Strategy
1992 : JAN-FEB, VOL. 13:1, p.61-64 |
| Index terms: | SHAREHOLDERS SHARE VALUATION ASSETS AND LIABILITIES STOCK OWNERSHIP COMPANY OWNERSHIP |
| Language: | eng |
| Abstract: | Corporations have found strategic and financial advantages to spinning off divisions or subsidiaries to their stockholders through transactions that are expected to qualify for advantageous tax treatment. In its basic form a spin-off can be defined as the trasnfer of certain assets and liabilities of a corporation (eg., ParentCo) to a newly created corporaton (eg., Spinco), followed by the distribution of Spinco shares to the stockholders of ParentCo, ParentCo operates its remaining business as before, with no change in its ownership. Case study of the Quaker Oats/Fisher-Price spin-off is provided. |
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