Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/66739 
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dc.contributor.authorKowerski, Mieczysławen
dc.date.accessioned2012-03-19-
dc.date.accessioned2012-11-21T14:22:39Z-
dc.date.available2012-11-21T14:22:39Z-
dc.date.issued2011-
dc.identifier.citation|ae-Finanse: Financial Internet Quarterly|c1734-039X|v7|h4|nUniversity of Information Technology and Management|lRzeszów|y2011|p37-54en
dc.identifier.urihttp://hdl.handle.net/10419/66739-
dc.description.abstractShare 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.en
dc.language.isoengen
dc.publisher|aUniversity of Information Technology and Management |cRzeszówen
dc.subject.jelG35en
dc.subject.jelG15en
dc.subject.ddc330en
dc.subject.keywordpayout policyen
dc.subject.keywordshare repurchaseen
dc.subject.keyworddividenden
dc.titleShare repurchases as a form of payout for shareholders-
dc.typeArticleen
dc.identifier.ppn688849989en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
econstor.citation.journaltitlee-Finanse: Financial Internet Quarterlyen
econstor.citation.issn1734-039Xen
econstor.citation.volume7en
econstor.citation.issue4en
econstor.citation.publisherUniversity of Information Technology and Managementen
econstor.citation.publisherplaceRzeszówen
econstor.citation.year2011en
econstor.citation.startpage37en
econstor.citation.endpage54en

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