" Digitwashing": The Gap between Words and Deeds in Digital Transformation and Stock Price Crash Risk

S Zor - arXiv preprint arXiv:2403.01360, 2024 - arxiv.org
The contrast between companies'" fleshy" promises and the" skeletal" performance in digital
transformation may lead to a higher risk of stock price crash. This paper selects a sample of …

Whose taxes matter for dividend payout policy? Insiders versus institutional owners

T Krupa, S Utke - Insiders versus Institutional Owners (June 25 …, 2024 - papers.ssrn.com
Prior research finds that shareholder-level taxes can affect dividend policy, but does not
consider whether this relation varies a) when conflicts exist between tax incentives of …