Sharer Repurchases : The Malaysian Perspective

There are various hypotheses for explaining why firms repurchase shares. In the Malaysian environment, the leverage hypothesis best explains the share repurchasing behavior of firms. The pre-dominance of the leverage hypothesis is due to share repurchases being financed with additional debt or exces...

Full description

Bibliographic Details
Main Author: Chan, Kit Meng
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2005
Online Access:https://eprints.nottingham.ac.uk/24269/
_version_ 1848792736902152192
author Chan, Kit Meng
author_facet Chan, Kit Meng
author_sort Chan, Kit Meng
building Nottingham Research Data Repository
collection Online Access
description There are various hypotheses for explaining why firms repurchase shares. In the Malaysian environment, the leverage hypothesis best explains the share repurchasing behavior of firms. The pre-dominance of the leverage hypothesis is due to share repurchases being financed with additional debt or excess cash, both of which increase the debt/equity ratio. In relation to payout policy, analysis of payout trends reveal that repurchasing firms generally do not cut their dividends, and replace them with repurchases. They increase dividends in tandem with increase in earnings, and repurchase shares to augment payout ratios. Repurchasing firms generally have higher dividend payout ratios than nonrepurchasing firms. Share repurchases have not replaced special dividends, and they increase firm’s financial flexibility. In comparing the financial characteristics of repurchasing firms with nonrepurchasing firms, repurchasing firms are observed to have slightly lower market to book ratios, lower levels of liquidity, and higher leverage ratios. Additionally,repurchasing firms pay higher dividends, and are marginally more profitable than nonrepurchasing firms.
first_indexed 2025-11-14T18:49:09Z
format Dissertation (University of Nottingham only)
id nottingham-24269
institution University of Nottingham Malaysia Campus
institution_category Local University
language English
last_indexed 2025-11-14T18:49:09Z
publishDate 2005
recordtype eprints
repository_type Digital Repository
spelling nottingham-242692018-01-02T17:02:11Z https://eprints.nottingham.ac.uk/24269/ Sharer Repurchases : The Malaysian Perspective Chan, Kit Meng There are various hypotheses for explaining why firms repurchase shares. In the Malaysian environment, the leverage hypothesis best explains the share repurchasing behavior of firms. The pre-dominance of the leverage hypothesis is due to share repurchases being financed with additional debt or excess cash, both of which increase the debt/equity ratio. In relation to payout policy, analysis of payout trends reveal that repurchasing firms generally do not cut their dividends, and replace them with repurchases. They increase dividends in tandem with increase in earnings, and repurchase shares to augment payout ratios. Repurchasing firms generally have higher dividend payout ratios than nonrepurchasing firms. Share repurchases have not replaced special dividends, and they increase firm’s financial flexibility. In comparing the financial characteristics of repurchasing firms with nonrepurchasing firms, repurchasing firms are observed to have slightly lower market to book ratios, lower levels of liquidity, and higher leverage ratios. Additionally,repurchasing firms pay higher dividends, and are marginally more profitable than nonrepurchasing firms. 2005 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/24269/1/chankitmeng.pdf Chan, Kit Meng (2005) Sharer Repurchases : The Malaysian Perspective. [Dissertation (University of Nottingham only)] (Unpublished)
spellingShingle Chan, Kit Meng
Sharer Repurchases : The Malaysian Perspective
title Sharer Repurchases : The Malaysian Perspective
title_full Sharer Repurchases : The Malaysian Perspective
title_fullStr Sharer Repurchases : The Malaysian Perspective
title_full_unstemmed Sharer Repurchases : The Malaysian Perspective
title_short Sharer Repurchases : The Malaysian Perspective
title_sort sharer repurchases : the malaysian perspective
url https://eprints.nottingham.ac.uk/24269/