7. Durand, R.B., Woodliff, D. and Richards, O.

(2003): Spin-Offs in
Australia, Accounting Research Journal, Vol. 16, No. 2 (2003),
Pages : 90-101.
Link :
http://repository.uwa.edu.au/R/FJ3U146VKDB9VKESJ
A75Q4NBY
J11VIUY2R96M2IRNJ9RSQ5AU8-
01389?func=results-full

8. Kirchmaier, T. ( 2003 ): The Performance Effects of European
Demergers, Centre for Economic Performance, London School of
Economics and Political Science, ISBN : 0753016265, Pages : 1-37.
Link :
http://eprints.lse.ac.uk/20047/1/The_Performance_Eff
ects_of_
European_Demergers.pdf
Pg.138

9. Muller, M. (2003): Disaggregation : Which way to choose?, ICFAI

Reader Demerger, Pages : 37-42.



10. Mustafayev, Y. (2003): Risk Parameter shifts : The case of Spin-offs,

A Thesis in The John Molson School of Business, Pages : 1 - 62.

Link :
http://spectrum.library.concordia.ca/2376/1/MQ9109
3.pdf


11. Dittmar, A. (2004): Capital Structure in Corporate Spin-offs., The
Journal of Business, January 2004, Vol. 77, Pages : 9-43.
Link :
http://webuser.bus.umich.edu/adittmar/Research/JB_
2004.pdf

12. Jongbloed, A. (2004): Spin-Offs : Implications for Corporate Policies,
Tijdschrift Voor Economie en Management, Vol. XLIX, 4, 2004,
Pages : 569 - 588.
Link:
https://lirias.kuleuven.be/bitstream/123456789/85622
/1/TEM_4-
04_03_JONGBLOED.pdf

13. Veld, C. and Veld - Merkoulova, Y.V (2004): Do Spin-Offs really
create value ? The European case, Journal of Banking & Finance, 28
(2004), Pages : 1111 - 1135.
Link:
http://pendientedemigracion.ucm.es/info/jmas/docto
r/veld.pdf
Pg.139

14. Colak, G. and Whited, T.M. ( 2006 ): Spin-Offs, Divestitures and
Conglomerate Investment , Oxford University Press, Pages : 1-55.
Link :
http://gonulcolak.org/uploads/ColakWhited_RFS.pdf

15. Mallick,A.K. and Rakshit,D. (2006): Corporate Restructuring through
Demerger : A Case Study , Finance India, Vol. XX, No. 4, December
2006, Pages : 1321-1338.
Link :
http://xerxes.calstate.edu/pomona/articles/record?id=
FETCH-
proquest_abstracts_566672081

16. Tutkielma, M.T. and Lehtonnen, T. (2008): Value creation
from Corporate Divestitures : Evidence from European Spin - offs
over1994-2006, Helsinki School of Economics, Pages : 6-56.
Link :
https://aaltodoc.aalto.fi/bitstream/handle/123456789
/149/hse
_ethesis_12017.pdf?sequence=1

17. Singh, R. and Bhowal, A. (2009): Impact of Demerger on Shareholdes
Wealth, Enterprise Risk Management, ISSN : 1937-7916, 2009, Vol.1,
No. 1: E4, Pages : 44 59.
Link :
http://www.macrothink.org/journal/index.php/erm/art
icle/view
/64/40
Pg.140

18. Rakshit,D. and Ghosh, S.(2010): Demerger : Sailing with the Global
Wind., NSHM Journal of Management Research and Application,
Volume: 2, Number 1, Pages : 22-31.

19. Thomasson,O. and Janusonis, A. (2012):Managing a Demerger Process:
A Case Study of a Corporate Divorce , University of Gothenburg,
Master Degree Project No. 2012:11, Pages : 1-66.
Link :
https://gupea.ub.gu.se/bitstream/2077/29688/1/gupe
a_2077_
29688_1.pdf

20. Panda, B. and Rao, P.H. (2012): Corporate Restructuring : Demerging

Impact, SCMS Journal of Indian Management, Vol. IX, No. 1, January-

March, 2012, Pages : 80-87.

Link:
http://www.scmsgroup.org/scmsjim/pdf/2012/SCMS
%20Journal

%20of%20Indian%20Management%20January%20-
%20March%2020
12%20Issue.pdf

21. Ghosh, T. P. : Accounting Standards and Corporate Accounting
Practices , 8
th
Edition, Volume. 2, Taxmann Allied Services (P.) Ltd.

22. Kar R. N. : Mergers, Acquisitions and Corporate Restructuring ,

1
st
Edition, International Book House Pvt. Ltd.


Pg.141
23. Das, B. , Rakshit, D. and Debasish, S. S. : Corporate Restructuring
:Merger, Acquisition and Other Forms, 2
nd
Edition, Himalaya Publishing
House.


24. Bombay Stock Exchange. Link :
http://www.bseindia.com


25. Reserve Bank of India. Link : http://www.rbi.org.in

















Pg.142