Efficiency and Organizational Structure: A Study of Reverse LBOs

CHRIS J. MUSCARELLA, MICHAEL R. VETSUYPENS

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182 Scopus citations

Abstract

This paper is a report on 72 firms which went public since 1983 but previously underwent a full or divisional LBO. Accounting measures of performance reveal significant improvements in profitability which resulted mainly from these firms' ability to reduce costs. Firms experience dramatic increases in leverage at the LBO, but the leverage ratios are gradually reduced. The evidence is consistent with the hypothesis that the change in the governance structure of these firms towards more concentrated residual claims created a new organizational structure which is more efficient than its predecessor. 1990 The American Finance Association

Original languageEnglish (US)
Pages (from-to)1389-1413
Number of pages25
JournalThe Journal of Finance
Volume45
Issue number5
DOIs
StatePublished - Dec 1990

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

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