Artikel
Share repurchases as a form of payout for shareholders
Share repurchase happens when a company repurchases its own shares for any purpose determined by the general meeting of shareholders, including their further sale. Share repurchase is like dividend payout a form of transferring profit to shareholders. However, contrary to dividends, it is quite a new legal institution, which gained importance in developed capital markets as late as in the last twenty years of the 20th century. This article presents the development of the institution of share repurchasing and changing relations between purchasing shares and paying out dividends in developed capital markets. It also presents the legal situation concerning share repurchase in Poland, pointing out that only the regulations introduced in 2008 adjusted Polish legal solutions to those valid in developed capital markets.
- Language
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Englisch
- Bibliographic citation
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Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 7 ; Year: 2011 ; Issue: 4 ; Pages: 37-54 ; Rzeszów: University of Information Technology and Management
- Classification
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Wirtschaft
Payout Policy
International Financial Markets
- Subject
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payout policy
share repurchase
dividend
- Event
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Geistige Schöpfung
- (who)
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Kowerski, Mieczysław
- Event
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Veröffentlichung
- (who)
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University of Information Technology and Management
- (where)
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Rzeszów
- (when)
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2011
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Kowerski, Mieczysław
- University of Information Technology and Management
Time of origin
- 2011
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