While investing in a company, an investor investigates two perspectives: one is the financial stability of the company and other is the strategies adopted by the company. The purpose of this study is to find out what investors and non-investors think about the buy-back of shares and in which company investors and non-investors would like to invest, whether in the company which is financially stable or in the company which adopts various strategies and is not that financially stable. This article describes about which variables investors and non-investors look into at the time of the buy-back of shares. It was found from this research article that people who invest in shares are more concerned about the financial stability of the company and the non-investors look more into the strategies that the company adopts. Further, this article tells that the company who is financially stable should only do buy-back as most of the time companies who have a huge debt on them do become successful after share buy-back.
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