傳播文獻


【鄰近學門】 - 財政學

名稱
企業商業交易關係及股票購回之資訊效果對股東財富的影響
來源
中山管理評論
作者
陳宗岡、廖咸興、郭慧如、簡沄宜
年份
2014
資料性質
英文
出版者
國立中山大學管理學術研究中心
出版地
台灣
冊數
22卷1期
頁數
p12-55
相關連結
簡介

 This study finds that a firm can use share repurchase as a signal to overcome the information asymmetry that exists between managers and stockholders, which benefits stockholders’ wealth (information premium effect). This information premium effect of share repurchases can be socially beneficial due to the reduction of information asymmetry risks and agency costs. In addition, the information flow in a supply chain is an important mechanism for business activities since a firm often benefits more by gaining information advantage relative to its business counterparties in business transactions. This decline in a repurchasing firm’s information asymmetry after a repurchase announcement causes the firm in a position of information disadvantage relative to its business counterparties, which impairs the firm’s stockholders’ wealth (relative information advantage effect). Therefore, a share repurchase action mitigates information asymmetry, which lowers a firm’s financing costs and provides positive news to the market, however, weakens the firm’s information advantage and enhances the bargaining powers of its suppliers and customers.