Buyouts – A Gordian Knot?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25940082%3A_____%2F20%3AN0000019" target="_blank" >RIV/25940082:_____/20:N0000019 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Buyouts – A Gordian Knot?

Popis výsledku v původním jazyce

Recent events have brought the issue of buybacks to the front pages of some papers because a Congressional committee found that funding for Covid relief was being used by some companies to buy back shares. The financial press reported, at the same time, that buybacks had reached a record. This form of investment has been used in the past to increase shareholders value, but its use, as it becomes more widespread, needs closer examination. This study is based on an examination of 10-Ks of the 75 largest stocks listed on the S&P 500. It shows where the activity is most prevalent, examines the implications of the practice, and looks at accounting practices related to it. Some recommendations to improve the situation are made at the end. This is intended as an initiative study into a far more complex issue than could be covered in a paper of this scope.

Název v anglickém jazyce

Buyouts – A Gordian Knot?

Popis výsledku anglicky

Recent events have brought the issue of buybacks to the front pages of some papers because a Congressional committee found that funding for Covid relief was being used by some companies to buy back shares. The financial press reported, at the same time, that buybacks had reached a record. This form of investment has been used in the past to increase shareholders value, but its use, as it becomes more widespread, needs closer examination. This study is based on an examination of 10-Ks of the 75 largest stocks listed on the S&P 500. It shows where the activity is most prevalent, examines the implications of the practice, and looks at accounting practices related to it. Some recommendations to improve the situation are made at the end. This is intended as an initiative study into a far more complex issue than could be covered in a paper of this scope.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

8th International Scientific Conference on IFRS - Global Rules and Local Use - Beyond the Numbers

ISBN

978-80-907602-4-0

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

267-274

Název nakladatele

Anglo-American University

Místo vydání

Praha

Místo konání akce

online

Datum konání akce

8. 10. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000668335000020