The spin-off of NCR Atleos in 2023

Activity: Other activity typesFunding - grants and income which support research related activities

Description

Internal research funding (£905)

This investigation focussed on two main issues. First, it examined the process that NCR used to split into two entities within the space of a year. However, many accounting professionals know little about the accounting process involved. Thus, it will open the “black-box” of how such a spin-off is undertaken and the preparation required as a company’s financial statements, staff and finances are split and allocated to the two new entities. To date, very little is known about the operational difficulties associated with a decision of a company to spin-off a large component part of a business and so the impact of this research will be very practical. Second, the investigation examined the market reaction to the news of the spin-off and compared the performances of the two companies post spin-off with the performance of their one parent before the corporate restructuring took place.
Period15 May 202430 Jun 2024