Ekonomiczne Problemy Usług (Jan 2017)

Buy-back akcji własnych w celu ich umorzenia

  • Andrzej Kuciński,
  • Magdalena Byczkowska

Journal volume & issue
Vol. 127


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Buyback of shares, with the aim of their redemption, is an alternative to a cash dividend transfer method of the capital of a company to its shareholders. In the most developed capital markets the importance of buy-back shares is significantly growing at the expense of the payment of cash dividends. The main objective of this research is to analyze and assess the scale of the use of buyback on the Stock Exchange in Warsaw as a method of distributing cash to shareholders. The analysis of the study shows that, the buyback of own shares on the Warsaw Stock Exchange are carried out relatively rarely.