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Document Type

Article

Abstract

The tremendous increase in share repurchases warrants an explanation. Why have firms increasingly turned to repurchases as a payout method? Undervaluation is commonly touted as the underlying reason behind repurchase decisions. This paper identifies several possible rationales behind repurchase decisions, in addition to undervaluation, by examining the relative advantages of share repurchases over dividends and the managerial incentives associated with share repurchases. The findings indicate managerial incentives are a key factor behind the decision to repurchase stock.

Publication Date

Spring 2012

Journal Title

Major Themes in Economics

Volume

14

Issue

1

First Page

55

Last Page

75

Copyright

©2012 by Major Themes in Economics

Language

en

File Format

application/pdf

Included in

Economics Commons

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