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事業部門再編(スピンオフ・事業譲渡)の企業価値への影響
https://doi.org/10.15093/0000000394
https://doi.org/10.15093/0000000394ceb5b878-6cfe-4245-9fd4-daba19d63354
| 名前 / ファイル | ライセンス | アクション |
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kiyo10-2-8 (1.4 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2020-06-18 | |||||
| タイトル | ||||||
| タイトル | 事業部門再編(スピンオフ・事業譲渡)の企業価値への影響 | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | An Impact of Business Unit Restructuring (spin-off/business transfer) on Corporate Value | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | spin-off | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | transfer of business | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | corporate value | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ID登録 | ||||||
| ID登録 | 10.15093/0000000394 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
吉田, 友紀
× 吉田, 友紀× YOSHIDA, Yuki |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | In recent years, as one of business reorganizations, methods such as spin-off, carve-out, and business transfer have been frequently adopted. In Japan, many corporate restructurings are withdrawing from unprofitable businesses as a result of diversification failures, and there are not many cases of splitting profitable divisions, but in the United States where maximizing shareholder value is the most important. Even profitable companies are often able to make quick and optimal decisions by dividing businesses other than core businesses. In order to eliminate conglomerate discounts and appropriately evaluate each business, restructuring methods such as spin-off or business transfer are very useful. This paper focuses on business restructuring in the sense of increasing corporate value, not on reorganization in the sense of organizing businesses that are unprofitable sectors, and analyzes the effects of spin-offs and business transfers on corporate value. The main conclusions are that the size of the company is maximized when the business is transferred, that the board does not always make socially efficient choices, and that the second business unit can decide on the company to transfer. He said that the amount of the takeover debt would be larger than it would be if the transfer could be determined, and that those with a higher type of synergy effect from the takeover debt would enjoy rent. |
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| 言語 | en | |||||
| 書誌情報 |
ja : 九州共立大学研究紀要 en : Study journal of Kyushu Kyoritsu University 巻 10, 号 2, p. 47-55, 発行日 2020-03-19 |
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| 出版者 | ||||||
| 出版者 | 九州共立大学 | |||||
| 言語 | ja | |||||
| ISSN | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 2186-0483 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA12533413 | |||||
| 論文ID（NAID） | ||||||
| 識別子タイプ | NAID | |||||
| 関連識別子 | 40022232597 | |||||
