Fan Feng

Beihang University

Xueyuan Road, Haidian District

Beijing, 100191

China

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Scholarly Papers (1)

1.

The Capital Gains Lock-In Effect and Earnings Quality

Number of pages: 46 Posted: 30 Dec 2019
National University of Singapore, Beihang University and Nanyang Technological University (NTU)
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Abstract:

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Earnings Quality, Earnings Management, Capital Gains Tax, Capital Gains Lock-in, Mutual Funds