Matches in SemOpenAlex for { <https://semopenalex.org/work/W2729921483> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W2729921483 abstract "We examine the prevalence and determinants of CEOs’ use of tax-advantaged trusts prior to their firm’s IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share transfers into tax-advantaged trusts are positively associated with CEO equity wealth, estate taxes, and dynastic preferences. We project that pre-IPO trust use increases CEOs’ dynastic wealth by approximately $830,000 on average. We next examine a simple model’s prediction that trust use will be positively related to IPO-period stock price appreciation. We find that trust use is associated with twelve percent higher one-year post-IPO returns, but is not significantly related to the IPO’s valuation, filing price revision, or underpricing. This evidence is consistent with CEOs’ personal finance decisions prior to the IPO containing value relevant information that is not immediately incorporated into market prices." @default.
- W2729921483 created "2017-07-14" @default.
- W2729921483 creator A5003314408 @default.
- W2729921483 creator A5069003680 @default.
- W2729921483 creator A5075763820 @default.
- W2729921483 date "2017-01-01" @default.
- W2729921483 modified "2023-09-27" @default.
- W2729921483 title "Tax-Advantaged Pre-IPO Trusts and Private Information" @default.
- W2729921483 doi "https://doi.org/10.2139/ssrn.2803006" @default.
- W2729921483 hasPublicationYear "2017" @default.
- W2729921483 type Work @default.
- W2729921483 sameAs 2729921483 @default.
- W2729921483 citedByCount "0" @default.
- W2729921483 crossrefType "journal-article" @default.
- W2729921483 hasAuthorship W2729921483A5003314408 @default.
- W2729921483 hasAuthorship W2729921483A5069003680 @default.
- W2729921483 hasAuthorship W2729921483A5075763820 @default.
- W2729921483 hasConcept C10138342 @default.
- W2729921483 hasConcept C105795698 @default.
- W2729921483 hasConcept C121955636 @default.
- W2729921483 hasConcept C12559387 @default.
- W2729921483 hasConcept C127413603 @default.
- W2729921483 hasConcept C137577040 @default.
- W2729921483 hasConcept C144133560 @default.
- W2729921483 hasConcept C162324750 @default.
- W2729921483 hasConcept C17744445 @default.
- W2729921483 hasConcept C186027771 @default.
- W2729921483 hasConcept C199539241 @default.
- W2729921483 hasConcept C199728807 @default.
- W2729921483 hasConcept C204036174 @default.
- W2729921483 hasConcept C2780495726 @default.
- W2729921483 hasConcept C33923547 @default.
- W2729921483 hasConcept C38815200 @default.
- W2729921483 hasConcept C556758197 @default.
- W2729921483 hasConcept C78519656 @default.
- W2729921483 hasConcept C82279013 @default.
- W2729921483 hasConcept C99221444 @default.
- W2729921483 hasConceptScore W2729921483C10138342 @default.
- W2729921483 hasConceptScore W2729921483C105795698 @default.
- W2729921483 hasConceptScore W2729921483C121955636 @default.
- W2729921483 hasConceptScore W2729921483C12559387 @default.
- W2729921483 hasConceptScore W2729921483C127413603 @default.
- W2729921483 hasConceptScore W2729921483C137577040 @default.
- W2729921483 hasConceptScore W2729921483C144133560 @default.
- W2729921483 hasConceptScore W2729921483C162324750 @default.
- W2729921483 hasConceptScore W2729921483C17744445 @default.
- W2729921483 hasConceptScore W2729921483C186027771 @default.
- W2729921483 hasConceptScore W2729921483C199539241 @default.
- W2729921483 hasConceptScore W2729921483C199728807 @default.
- W2729921483 hasConceptScore W2729921483C204036174 @default.
- W2729921483 hasConceptScore W2729921483C2780495726 @default.
- W2729921483 hasConceptScore W2729921483C33923547 @default.
- W2729921483 hasConceptScore W2729921483C38815200 @default.
- W2729921483 hasConceptScore W2729921483C556758197 @default.
- W2729921483 hasConceptScore W2729921483C78519656 @default.
- W2729921483 hasConceptScore W2729921483C82279013 @default.
- W2729921483 hasConceptScore W2729921483C99221444 @default.
- W2729921483 hasLocation W27299214831 @default.
- W2729921483 hasOpenAccess W2729921483 @default.
- W2729921483 hasPrimaryLocation W27299214831 @default.
- W2729921483 hasRelatedWork W2012628117 @default.
- W2729921483 hasRelatedWork W2142008482 @default.
- W2729921483 hasRelatedWork W2243315301 @default.
- W2729921483 hasRelatedWork W2269614110 @default.
- W2729921483 hasRelatedWork W233396698 @default.
- W2729921483 hasRelatedWork W2425262879 @default.
- W2729921483 hasRelatedWork W2470090983 @default.
- W2729921483 hasRelatedWork W2531945304 @default.
- W2729921483 hasRelatedWork W2591423524 @default.
- W2729921483 hasRelatedWork W2736015915 @default.
- W2729921483 hasRelatedWork W2991936087 @default.
- W2729921483 hasRelatedWork W3034129180 @default.
- W2729921483 hasRelatedWork W3047818977 @default.
- W2729921483 hasRelatedWork W3096283801 @default.
- W2729921483 hasRelatedWork W3111557665 @default.
- W2729921483 hasRelatedWork W3121569820 @default.
- W2729921483 hasRelatedWork W3122240916 @default.
- W2729921483 hasRelatedWork W3125474040 @default.
- W2729921483 hasRelatedWork W3201734650 @default.
- W2729921483 hasRelatedWork W1999115665 @default.
- W2729921483 isParatext "false" @default.
- W2729921483 isRetracted "false" @default.
- W2729921483 magId "2729921483" @default.
- W2729921483 workType "article" @default.