includes bibliography and index

"Introduction -- Historical perspective -- introduction -- what is share buyback? -- reasons for introduction of buyback provision in India -- buyback distinguished from capital reduction -- buyback vs. Liquidation -- benefits of buyback -- when can buyback be undertaken? -- methods of buyback -- treasury operations -- emergence of buyback provisions in India -- summary -- Buyback scenario in India -- introduction -- Part A : Legal provisions and other regulatory measures -- buyback provisions enacted by the companies (Amendment) act, 1999 -- position after introduction of buyback provisions in the companies act, 1956 -- securities and exchange board of India (SEVI) guidelines on buyback of shares by listed Indian companies -- Part B : Buyback practices in India (case study) -- objectives -- sample selection and research methodology -- measurement and analysis of data -- summary of findins -- Part C : Accounting and reporting for buyback -- accounting aspect of buyback -- disclosure requirements of buyback operations -- summary -- Global scenario -- introduction -- country-specific provisions -- buyback provisions and practices in the USA -- buyback provisions and practices in the UK -- comparison of the buyback provisions in the US, UK and India -- summary -- Procedure and practices of buyback of shares -- introduction -- deterrents to buyback -- a critique of sections 77A, 77AA and 77B of the companies act 1999 -- pitfalls in SEBI (buyback of securities) regulations -- summary -- Suggestions and conclusions -- summary and conclusions -- improving effectiveness of the buyback mechanism -- limitations -- scope for further research. "