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Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00804-9
Abstract: The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases,…
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Keywords:
accounting conservatism;
negative relation;
share repurchases;
repurchases accounting ... See more keywords
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Published in 2019 at "Eurasian Business Review"
DOI: 10.1007/s40821-019-00145-6
Abstract: This study examines the change of the demand for accounting conservatism surrounding share repurchases for a sample of US listed firms between 2003 and 2013. We find that the extent of accounting conservatism decreases significantly…
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Keywords:
conservatism;
conservatism surrounding;
accounting conservatism;
share repurchases ... See more keywords
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Published in 2021 at "Journal of International Financial Markets, Institutions and Money"
DOI: 10.1016/j.intfin.2021.101392
Abstract: Abstract This study explores the importance of financial constraints and product market competition on the share repurchase decision. We find that financially constrained firms are more likely to conduct debt-financed share repurchases. Financially unconstrained firms,…
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Keywords:
competition;
financial constraints;
constraints product;
share repurchases ... See more keywords
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Published in 2017 at "Research in International Business and Finance"
DOI: 10.1016/j.ribaf.2017.07.150
Abstract: Increased share repurchase activity has raised renewed concerns as to whether the positive share price effect generally associated with share repurchase announcements is motivating companies to repurchase shares rather than to invest in future growth.…
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Keywords:
share;
determinants choice;
choice;
share repurchases ... See more keywords