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cc-by (c) Indiana University, Kelley School of Business, 2025
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/227804

Exploring synergies in business restructuring: A dynamic framework

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Business restructuring activities like mergers and acquisitions (M&A), strategic alliances, and spin-offs aim to help the company grow or develop competitive advantages. Value from business restructuring activities should stem from synergetic sources within and across different business activities. The synergetic value derived from the combination of external and internal resources is often a key source of growth from business restructuring. Although practitioners and academics typically differentiate between bottom- and top-line synergies, the underlying mechanisms for evaluating and realizing these synergies, as well as their interactions, remain unclear. We take a business model perspective on synergies by introducing the dynamic synergy flow (DSF) framework, rooted in the concept of osmosis. Using M&As, we show how synergies flow throughout the entire restructuring or, in our case, throughout the acquisition process, and we highlight the challenges associated with realizing different types of synergies. However, we stress throughout the article that DSF elements are relevant to a broader range of business restructuring.

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SHIJAKU, Elio, LOU, Bowen and BAUER, Florian. Exploring synergies in business restructuring: A dynamic framework. Business Horizons. 2025. Vol. 69, num. 179-196. ISSN 0007-6813. [consulted: 6 of June of 2026]. Available at: https://hdl.handle.net/2445/227804

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