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Les rachats d'action : une forme évoluée du « compte de l'exploitant » ?

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  • Laurent Batsch

Abstract

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.

Suggested Citation

  • Laurent Batsch, 1999. "Les rachats d'action : une forme évoluée du « compte de l'exploitant » ?," ACCRA, Association francophone de comptabilité, vol. 5(1), pages 77-82.
    • Handle: RePEc:cai:accafc:cca_051_0077
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