INTERNATIONAL JOURNAL OF ENGINEERING MANAGEMENT AND
SOCIAL SCIENCES

Value Creation in Select Merger and Acquisitions: A Study from Sellers Perspective

Mergers and acquisitions (M&A) have become an important corporate strategy for organizations seeking business growth, market expansion, operational efficiency, and long-term value creation. While most studies focus on the benefits gained by acquiring firms, limited attention has been given to understanding value creation from the sellers' perspective. This study aims to examine value creation in selected mergers and acquisitions from the sellers' perspective by analyzing the financial and strategic benefits realized by the selling organizations. The study is based on selected mergers and acquisitions in India and uses secondary data collected from annual reports, company websites, stock exchange filings, research articles, and other published sources. To evaluate the impact of mergers and acquisitions on value creation, descriptive statistics and the One-Sample t-test are used as the primary analytical tools. The study focuses on indicators such as shareholder wealth, profitability, enterprise value, and financial performance to assess whether the selected mergers and acquisitions have significantly created value for the sellers. The findings are expected to provide a better understanding of the effectiveness of mergers and acquisitions from the sellers' perspective and contribute to the existing body of knowledge on corporate restructuring and strategic management. The study may also assist investors, corporate managers, researchers, and policymakers in understanding the importance of value creation for selling firms during merger and acquisition transactions.