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Zuweilen wird die Meinung vertreten, dass es Investoren um jeden Preis vermeiden sollten, Steuern zu zahlen. Im Rahmen eines einfachen Portfoliomodells mit Steuern wird untersucht, ob Steuervermeidung tatsächlich auf μ-σ2-effiziente Lösungen führt. Für vier verschiedene Konzepte der...

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Momentum effect in stocks' returns between the rational and the behavioural financial theories : proposition of the progressive rationality

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