Stock Repurchase: A Sophisticated Form of “Owner Operator Account”?

Fiche du document

Auteur

Laurent Batsch

Date

1999

Type de document

Articles

Périmètre

Publications

Langue

Français

Identifiant

ISIDORE Id: 10670/1.cdf51c...

Source

Accounting Auditing Control

Collection

Organisation

Licence

Cairn

Mots-clés En

registered capital operator account stock repurchase

Sujets proches En

Capital assets Fixed assets

Citer ce document

Laurent Batsch, « Stock Repurchase: A Sophisticated Form of “Owner Operator Account”? », Accounting Auditing Control, ID : 10670/1.cdf51c...

Partage / Export

Résumé 0

In public companies, the registered capital is fixed. The stock repurchase may be analyzed as an attempt to introduce more variability in the capital. Though such repurchases, the shareholders manage the stock capital as the traditional owner operator account. They seek to obtain the flexibility of a one-man business.

document thumbnail