Australian Journal of Management
 1985
DOI: 10.1177/031289628501000107
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A Price Reversal Test of the Market Impact of the Trading Stock Valuation Adjustment

N. A. Sinclair
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Abstract: A 'price reversal' test of the market impact of the abolition of the Trading Stock Valuation Adjustment (TSVA) is performed. The data are consistent with a price reversal having occurred under some experimental conditions.

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