Unlocking value in NCR through a corporate spin-off A classroom case

Alison Fordyce et al.

International Journal of Teaching and Case Studies2026https://doi.org/10.1504/ijtcs.2026.152374article
AJG 1
Weight
0.50

What the paper says

This case study, which can be used as a teaching resource in a classroom setting, explores the strategic decision by NCR Corporation to undertake a corporate spin-off in October 2023, resulting in the formation of two distinct entities: NCR Voyix and NCR Atleos. Using an event study methodology and an analysis of NCR documents and analyst reports, this paper examines investors' responses to key milestones in the spin-off process and the subsequent performance of the newly formed companies. The case integrates theoretical frameworks like the resource-based view and information-processing theory to analyse the strategic rationale for spin-offs, while also highlighting operational challenges associated with the spin-off, such as high debt burdens and internal control issues. This case serves as a resource for understanding corporate restructuring complexities in classroom discussions.

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https://doi.org/https://doi.org/10.1504/ijtcs.2026.152374

Or copy a formatted citation

@article{alison2026,
  title        = {{Unlocking value in NCR through a corporate spin-off A classroom case}},
  author       = {Alison Fordyce et al.},
  journal      = {International Journal of Teaching and Case Studies},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijtcs.2026.152374},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.