11.   Analysts said Arnault has urged Guinness to split its brewing and spirits operations in an effort to unlock shareholder value.

12.   Analysts and investors said the consolidation of the global banking industry and growing emphasis on shareholder value will force Swiss banks to change more quickly than they have been.

13.   Analysts said Miller deserved credit for structuring the so-called trivestiture in a way that unlocked shareholder value.

14.   Analysts said that only substantial job cuts would lead to greater shareholder value.

15.   Analysts say they also expect Ford to consider a higher dividend and a share buyback program among other measures to boost shareholder value.

16.   Analysts say a better way for the company to increase shareholder value would be to sell itself to the highest bidder.

17.   Analyst Elliott Hamilton of the Strategis Group said the split seems conceived to boost shareholder value, but may not be good for the business.

18.   And then third, would it create shareholder value?

19.   And, analysts remain to be convinced that making two funds out of one will increase shareholder value.

20.   Armstrong could conceivably break some of it up and generate shareholder value.