Journal of International Commercial Law and Technology
2026, Volume 7, Issue 1 : 1131-1137
Original Article
Governance, Financial, And Macroeconomic Determinants Of Long-Term Shareholder Returns Following Divestitures: Evidence From India
Loading Image...
 ,
Loading Image...
1
Research Scholar, University Business School, Panjab University, Chandigarh.) Address: Arts Block 3, Panjab University, Sector 14, Chandigarh
2
Professor, University Business School, Panjab University, Chandigarh) Address: Arts Block Panjab University, Sector 14, Chandigarh.
Abstract

This study examines the governance, financial, and macroeconomic determinants of long-term shareholder returns following divestitures in India. Using data from 203 listed firms undertaking spin-offs, demergers, and asset sales between 2010 and 2023, long-run performance is measured through Buy-and-Hold Abnormal Returns (BAHRs). Employing a robust linear model with Huber’s M-estimator, the analysis reveals that focus-increasing divestitures and higher board independence have a negative influence on returns, while asset turnover enhances value creation. GDP growth exerts a significant adverse effect, underscoring macroeconomic sensitivity. Findings extend global divestiture literature to emerging markets, highlighting governance structures, operational efficiency, and economic cycles as key determinants.

Keywords
Recommended Articles
Original Article
Electric Vehicles and Sustainable Transportation: A Bibliometric Analysis from 1996 to 2024
...
Original Article
A Critical Analysis of the Laws & Regulations governing OTT Platforms and Social Media in India
Original Article
Regulating Artificial Intelligence in Healthcare Services in India: Legal and Policy Challenges
Research Article
Navigating the SBO Framework under the Companies Act: A Critical Analysis of Compliance and Enforcement Mechanisms
Published: 25/03/2026
Loading Image...
Volume 7, Issue 1
Citations
5 Views
2 Downloads
Share this article
© Copyright Journal of International Commercial Law and Technology