{"id":"https://openalex.org/W2065595655","doi":"https://doi.org/10.1006/bare.1997.0067","title":"FIRM SIZE, MONTHLY SEASONALITIES AND TAX-LOSS SELLING: FURTHER EVIDENCE FROM THE UK","display_name":"FIRM SIZE, MONTHLY SEASONALITIES AND TAX-LOSS SELLING: FURTHER EVIDENCE FROM THE UK","publication_year":1998,"publication_date":"1998-09-01","ids":{"openalex":"https://openalex.org/W2065595655","doi":"https://doi.org/10.1006/bare.1997.0067","mag":"2065595655"},"language":"en","primary_location":{"id":"doi:10.1006/bare.1997.0067","doi":"https://doi.org/10.1006/bare.1997.0067","is_oa":false,"landing_page_url":"https://doi.org/10.1006/bare.1997.0067","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108231213","display_name":"R. P. Baker","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12093191","display_name":"University of Stirling","ror":"https://ror.org/045wgfr59","country_code":"GB","type":"education","lineage":["https://openalex.org/I12093191"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"R. BAKER","raw_affiliation_strings":["Department of Accountancy and Finance, University of Stirling, Stirling, FK9 4LA, Scotland, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy and Finance, University of Stirling, Stirling, FK9 4LA, Scotland, UK","institution_ids":["https://openalex.org/I12093191"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044939537","display_name":"Robin John Limmack","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12093191","display_name":"University of Stirling","ror":"https://ror.org/045wgfr59","country_code":"GB","type":"education","lineage":["https://openalex.org/I12093191"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"R.J. LIMMACK","raw_affiliation_strings":["Department of Accountancy and Finance, University of Stirling, Stirling, FK9 4LA, Scotland, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy and Finance, University of Stirling, Stirling, FK9 4LA, Scotland, UK","institution_ids":["https://openalex.org/I12093191"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I12093191"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":1.3978,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.88547246,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"30","issue":"3","first_page":"221","last_page":"248"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6100000143051147},{"id":"https://openalex.org/keywords/size-effect","display_name":"size effect","score":0.5690000057220459},{"id":"https://openalex.org/keywords/calendar-anomalies","display_name":"calendar anomalies","score":0.6990000009536743},{"id":"https://openalex.org/keywords/tax-loss-selling","display_name":"tax-loss selling","score":0.824999988079071},{"id":"https://openalex.org/keywords/monthly-seasonality","display_name":"monthly seasonality","score":0.7400000095367432},{"id":"https://openalex.org/keywords/january-effect","display_name":"January effect","score":0.7689999938011169},{"id":"https://openalex.org/keywords/uk-stock-market","display_name":"UK stock market","score":0.6539999842643738},{"id":"https://openalex.org/keywords/small-firm-premium","display_name":"small-firm premium","score":0.5049999952316284}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5180245041847229},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5168110132217407},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37205636501312256},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.36926043033599854},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3593624234199524},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35243332386016846},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.33477145433425903},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1006/bare.1997.0067","doi":"https://doi.org/10.1006/bare.1997.0067","is_oa":false,"landing_page_url":"https://doi.org/10.1006/bare.1997.0067","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"},{"id":"pmh:hdl:10068/569530","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10068/569530","pdf_url":null,"source":{"id":"https://openalex.org/S4377196900","display_name":"OpenGrey (Institut de l'Information Scientifique et Technique)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1295345811","host_organization_name":"Institut de l'Information Scientifique et Technique","host_organization_lineage":["https://openalex.org/I1295345811"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"R - Report"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2058663375","https://openalex.org/W2024163703","https://openalex.org/W4236679923","https://openalex.org/W2112136239","https://openalex.org/W1514711244","https://openalex.org/W39827731","https://openalex.org/W2343888678","https://openalex.org/W1967693256","https://openalex.org/W1978337441","https://openalex.org/W2110417612"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
