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Keywords: institutional investors
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (4): 433–455.
Published: 01 July 2021
..., the Qualified Foreign Institutional Investor Program (QFII) allowed select foreigners to invest in A-shares of Chinese firms, a share class initially created for domestic investors. QFII started with an aggregate quota of $4 billion and eligible foreign investors were selected based on years of experience...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (6): 49–76.
Published: 01 November 2017
...Jennifer L. Blouin; Brian J. Bushee; Stephanie A. Sikes ABSTRACT We classify all institutional investors that file Form 13-F over the period 1995–2013 as either “tax-sensitive” or “tax-insensitive” based on their trading behavior and portfolio characteristics. We examine tests of the effects...
Journal Articles