Stock Repurchase: A Sophisticated Form of “Owner Operator Account”? (notice n° 144449)
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000 -LEADER | |
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fixed length control field | 00932cam a2200193 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250112024023.0 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
042 ## - AUTHENTICATION CODE | |
Authentication code | dc |
100 10 - MAIN ENTRY--PERSONAL NAME | |
Personal name | Batsch, Laurent |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | Stock Repurchase: A Sophisticated Form of “Owner Operator Account”? |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 1999.<br/> |
500 ## - GENERAL NOTE | |
General note | 79 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | In public companies, the registered capital is fixed. The stock repurchase may be analyzed as an attempt to introduce more variability in the capital. Though such repurchases, the shareholders manage the stock capital as the traditional owner operator account. They seek to obtain the flexibility of a one-man business. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | registered capital |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | operator account |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | stock repurchase |
786 0# - DATA SOURCE ENTRY | |
Note | Accounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 77-82 | 1262-2788 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-77?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-77?lang=en</a> |
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