Difference between revisions of "Divestiture"
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Revision as of 17:31, 19 July 2020
Divestiture is the opposite of an acquisition. That is, a company sells a portion of its assets—often a whole division—to another firm or individual.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Divestiture. The opposite of an acquisition. That is, a company sells a portion of its assets—often a whole division—to another firm or individual.
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- Divestiture. The sale of some of a company’s operating assets.
According to the Strategic Management by David and David (15th edition),
- Divestiture. Selling a division or part of an organization.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.