Straw Buying Definition.

A straw buyer is defined as an individual who purchases property on behalf of another person. The term is most often used in the context of real estate transactions, where the straw buyer may be used to help the real buyer qualify for a loan or to hide the real identity of the buyer for … Read more

Tax Differential View of Dividend Policy.

The tax differential view of dividend policy, also known as the tax preference theory, is the idea that shareholders prefer dividends over other forms of corporate income because they are taxed at a lower rate. This theory suggests that companies should pay out dividends to shareholders whenever possible to maximize shareholder value. While the tax … Read more

Class A Shares.

A class A share is a type of stock that typically entitles the holder to more voting rights than other classes of stock. Class A shares may also come with other privileges, such as priority when it comes to dividends or the right to buy additional shares. Class A shares are often issued by companies … Read more