Investor heterogeneity and negative skewness in stock returns: Evidence from institutional investors?
We examine the relation between the probability of future stock price crash and investors’ investment horizons. Using negative skewness as a proxy for firm-specific crash risk, we document a positive association between institutional ownership and stock price crash risk.
Rethinking companies' culture through knowledge management lens during Industry 5.0 transition
Ideological polarization and government debt
Models of strategic debt predict that public debt increases with polarization, measured by the ideological distance between the government and its likely successor.
Risque de fraude interne, comment dissuader efficacement les salariés ? , Gérer & Comprendre, Septembre 2022, n°149, 47-60.
Technologies de contrôle : un enjeu organisationnel de lutte contre la fraude interne ?
Internal fraud is a risk identified by organizations that have set up internal control services to protect themselves against it.