Wyplata dywidendy i praktyka nabywania oraz umarzania akcji własnych a wartość przedsiębiorstwa
Duraj, Agnieszka Natasza
MetadataPokaż pełny rekord
The main goal of this paper is to present the essence of share repurchase and dividend policy at the public companies and their influence on the value of an enterprise. The buyback can be considered as a form оГ dividend payout. Implementation of the dividend policy in joint slock companies listed on the Stock Exchange is a resultant of many diverse factors, which have their roots in the situation prevailing in the products and service markets, the company’s financial and property situation and its profitability. Moreover in this paper is presented the market reaction to stock repurchase programs and dividend initiation, as well how to show the share repurchase in the financial statement of an enterprise - especially in the balance sheet - according to polish accounting law.