Positive and negative aspects of dealing with treasury shares

Abstract

The companys purchase of treasury shares has many advantages and positive finicial effects on the part of the shareholders, so the companyis management seeks to consolidate these advantages in their minds, which leads to an increase in company activity, and a return for the positives achived by the companys purchase of shares the treasury stands a set of negatives that result from the companys practice of this process, as these negatives pose a great danger to dealers in treasury shares and creditors, which prompted many legislation that allowed joint stock companies to deul in treasury shares to put many restrictions on dealing with them for the purpose of mitigating thos risk and take advantage of its advantages.