股份回购是指公司重新收购自己的股份。[1]相对于股息，它代表了一种更灵活的向股东返还资金的方式[2]。在大多数国家，公司可以通过向现有股东返还现金来回购自己的股票，以换取公司的一部分流通股。
参考文献
- ^ Share Repurchase Definition. Investopedia. [2021-04-29]. （原始内容存档于2021-05-03）.
- ^ Fernandes, Nuno. Finance for executives: a practical guide for managers. NPV Publishing. 2014. ISBN 978-989-98854-0-0. OCLC 878598064.
更多阅读
- Andriosopoulos, Dimitris, and Meziane Lasfer. "The market valuation of share repurchases in Europe". Journal of Banking & Finance 55 (2015): 327–339. online （页面存档备份，存于互联网档案馆）
- 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 （页面存档备份，存于互联网档案馆）.
- 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.