Mutual funds' capital gains lock-in and earnings management
Capital gains taxation creates a lock-in effect, increasing investors' incentives to monitor and
decreasing portfolio firms' incentives to cater to short-term investors. We show a negative …
decreasing portfolio firms' incentives to cater to short-term investors. We show a negative …
The Only Sure Alpha: Tax-Motivated Trading and Price Efficiency
H Nadler - Available at SSRN 3672831, 2020 - papers.ssrn.com
This article addresses how tax rules shape price discovery in financial markets. Price
discovery, the process by which new information about the fundamental value of an asset is …
discovery, the process by which new information about the fundamental value of an asset is …
NIC 40: Propiedades de inversión y su impacto en la rentabilidad financiera de las empresas inmobiliarias del distrito de San Isidro, año 2022
JY Onofre Valerio, L Negreiros Dominguez - repositorioacademico.upc.edu.pe
El actual estudio de investigación presenta como propósito principal determinar el impacto
de la NIC: 40 Propiedades de inversión en la rentabilidad financiera de las empresas …
de la NIC: 40 Propiedades de inversión en la rentabilidad financiera de las empresas …