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Recent empirical studies have found evidence that supports the tax loss selling explanation of seasonal effects in stock returns. Using other test procedures, the present authors conclude that the support found in other studies is likely to be the result of spurious correlation between returns of stocks selected as tax‐loss selling candidates and the January returns of these stocks.
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Stored only when both papers are in the corpus — 45 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
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