Theoretical aspects of divestment
T. M. Savel’yeva, V. Yu. Medvid’
Donbas National Academy of Civil Engineering and Architecture
Annotation: The urgency of a research theme is first of all conditioned by an increase of divestment operations in Ukraine. The purpose of the research is a generalization of different methodological approaches (both home and foreign practice) of defining the category divestment, disclosing historical tendencies of the divestment process on the USA example. Keeping the purpose in mind, there are solved the following problems: definition of the divestment category, historical tendencies, and the reasons of divestment; consideration of divestment kinds and determination of their influence on shareholders’ wealth; a step-by-step study of the methods of carrying out the divestment process. Theoretical and methodological basis of studying the given question are the normative and legislative acts regulating the divestment questions in Ukraine, as well as the educational and scientific literature, the works of the Ukrainian and foreign authors. The divestment problems were considered by many foreign scientists, in particular Gohan, Patrick А., Guiyar Fransis G.. Among the Russian authors we should mention I.N. Bogataya, I.G. Kukurina, and others.
Keywords: divestment, capital splitting, sales, spinning-off, voluntary liquidation and abolishment.
Pages: 103-114.
Link for citation: Savel’yeva, T. M.; Medvid’, V. Yu. Theoretical aspects of divestment. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2007. – Vol. 3, N 2. – Р. 103-114. – URL: https://donnasa.ru/publish_house/journals/esgh/2007-2/07_saveleva_medved.pdf (date of access: 27.07.2024). (in Russian)
Vol. 3, N 2 (2007)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture