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    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/FJ3U146VKDB9VKESJA75Q4NBY J11VIUY2R96M2IRNJ9RSQ5AU8-01389?func=results-full 8. Kirchmaier, T. ( 20 03 ): “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/MQ91093.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/doctor/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) : “C orporate 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/article/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.