Impact of Share Buyback on Earnings Per Share (EPS) - An Empirical Study on Malaysian Listed Companies

نویسندگان

چکیده

The notion of intention share buyback by companies has been an increasingly popular subject study researchers in Malaysia and the developed economies. In particular, impact buybacks on boosting Earnings per Share (EPS) gained much attention. It is recognized that influence board decisions carrying out concentrated ownership a direct increase EPS. To establish actual effects EPS due to buybacks, this adopted Margaret Horan’s model segmentation determine from companies’ operations. This focuses buying back more than 5% shares, as basis analysis. findings do not support any evidence contribute companies. Adopting Margaret’s criteria at least RM 0.01 effective increase, only 40% sample 15 had recorded may be conclusive its relatively small size but it does provide indication solely buybacks. Perhaps future studies are encouraged adopt another method with larger determining buyback’s

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ژورنال

عنوان ژورنال: International Journal of Business and Economics Research

سال: 2022

ISSN: ['2328-756X', '2328-7543']

DOI: https://doi.org/10.11648/j.ijber.20221101.14