股票回購
股份回購是指公司重新收購自己的股份。[1]相對於股息，它代表了一種更靈活的向股東返還資金的方式[2]。在大多數國家，公司可以通過向現有股東返還現金來回購自己的股票，以換取公司的一部分流通股。
參考文獻
- ^ Share Repurchase Definition. Investopedia. [2021-04-29]. （原始內容存檔於2021-05-03）.
- ^ Fernandes, Nuno. Finance for executives: a practical guide for managers. NPV Publishing. 2014. ISBN 978-989-98854-0-0. OCLC 878598064.
更多閱讀
- Andriosopoulos, Dimitris, and Meziane Lasfer. "The market valuation of share repurchases in Europe". Journal of Banking & Finance 55 (2015): 327–339. online （頁面存檔備份，存於互聯網檔案館）
- Jun, Sang-gyung, Mookwon Jung, and Ralph A. Walkling. "Share repurchase, executive options and wealth changes to stockholders and bondholders". Journal of Corporate Finance 15.2 (2009): 212–229.
- Schumpeter, "Six muddles about share buy-backs: Stock repurchases by American firms are on the rise. So is the confusion surrounding them". The Economist 31 May 2018 （頁面存檔備份，存於互聯網檔案館）.
- Wesson, N., B. W. Bruwer, and W. D. Hamman. "Share repurchase and dividend payout behaviour: The South African experience". South African Journal of Business Management 46.3 (2015): 43–54.