Paper Title
Value Generation through Spin-Off: Evidence from India

Abstract
Abstract - Corporate rebuilding has gained momentum in the current era as more number of corporates are adopting various methods of corporate restructuring. This research focuses on the effect of spin-off on the value generation of the demerged entities. Ten sample demerged companies have been taken into consideration over a period ranging from 2011-12 to 2018-19. Sample paired t-test has been applied to analyse the effect of spin-off on value generation of the demerged entities based. Results suggest that spin-off is not an excellent strategic decision in generating value for the firm. Keywords - Spin-off, Paired t Test, SVA, MVA, Value Generation