Zysk netto jako źródło finansowania wykupu i umorzenia akcji własnych spółek notowanych na GPW w Warszawie

Abstract

The main purpose of this article is to present the results of the studies conducted on polish public companies listed on Warsaw Stock Exchange which decided to repurchase their shares at least once within four year period 2004–2007. In this paper, the hypothesis was verified that the main source of financing stock repurchases done by polish stock joint companies is net profit. Furthermore, some legal aspects of caring out repurchases has been presented.