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Losses never sleep – The effect of tax loss offset on stock market returns during economic crises
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an unrestricted loss carryback provides firms with additional...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Berlin Heidelberg
2023
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9884073/ https://www.ncbi.nlm.nih.gov/pubmed/38013857 http://dx.doi.org/10.1007/s11573-022-01134-4 |