Construct · 1 fields · 1 citations

tax-loss selling hypothesis: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
tax-loss sellinghypothesis1 CONSTRUCTTax-loss sellingREINGANUM · TAXATION

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

the hypothesis that investors sell losing stocks at year end to realize tax losses, depressing their prices and causing a January rebound.

In taxation, tax-loss selling hypothesis refers to the hypothesis that investors sell losing stocks at year end to realize tax losses, depressing their prices and causing a January rebound. This meaning comes from Reinganum (1983) in Journal of Financial Economics.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how tax-loss selling hypothesis sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

hypothesis2 fields · 2 citationsjingle · one word, two constructsrebound4 fields · 6 citationsjingle · one word, four constructs

References

  1. Reinganum, M. R. (1983). The anomalous stock market behavior of small firms in January. Journal of Financial Economics, 12(1), 89-104. https://doi.org/10.1016/0304-405x(83)90029-6

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct