| 000 | 00932cam a2200193 4500500 | ||
|---|---|---|---|
| 005 | 20250112023917.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aBatsch, Laurent _eauthor |
| 245 | 0 | 0 | _aStock Repurchase: A Sophisticated Form of “Owner Operator Account”? |
| 260 | _c1999. | ||
| 500 | _a79 | ||
| 520 | _aIn 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 | _aregistered capital | ||
| 690 | _aoperator account | ||
| 690 | _astock repurchase | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 77-82 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-77?lang=en |
| 999 |
_c144179 _d144179 |
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