| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w8745 |
| 来源ID | Working Paper 8745 |
| Tax-Loss Trading and Wash Sales | |
| Mark Grinblatt; Matti Keloharju | |
| 发表日期 | 2002-01-24 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | An analysis of trades in the Finnish stock market around the turn of the year shows that Finnish investors tend to realize losses more than gains towards the end of December. They also buy back the same stocks they recently sold, with a repurchase rate that depends on the size of the capital loss and how close the sale is to the end of December. The resulting net buying pressure from these 'wash sale' repurchases is greater for stocks with small market capitalizations and has a calendar pattern that is similar to that of stock returns. |
| 主题 | Financial Economics ; Financial Markets |
| URL | https://www.nber.org/papers/w8745 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/566352 |
| 推荐引用方式 GB/T 7714 | Mark Grinblatt,Matti Keloharju. Tax-Loss Trading and Wash Sales. 2002. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w8745.pdf（354KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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