Closed-end Investment Companies

ISBN-13: 9783330352575 / Angielski / Miękka / 2017 / 184 str.

Tianna Yang

Opis

This book documents both theoretical and empirical researches on the closed-end fund industry. It outlines the institutional framework of closed-end fund industry from various perspectives. Different from previous literature on fund industry, this book respectively examines the effects of tax benefits on closed-end funds' promotion of innovation, the repurchase activity of closed-end funds, and the managerial incentive compensation of closed-end funds. The study of this book can provide suggestions to both practitioners and policy makers on closed-end fund industry. The author acknowledges that this work was supported by grants from the Beijing Municipal Commission of Education "Pilot Reform of Accounting Discipline Clustering".

O autorze

Tianna Yang, got the Ph.D. degree from Manchester Business School. Currently she is a Lecturer of China's Management Accounting Research & Development Center & School of Accountancy of Central University of Finance and Economics. Main research area: Corporate Finance, Market-based Accounting Research, Closed-end Funds, Share Repurchases.