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An empirical evaluation of accounting income numbers, and . Journal of Accounting Research, (1968)The natural taxation of capital gains and losses when incomes is taxed. Journal of Banking & Finance, 8 (3): 471--481 (September 1984)Nonstationary expected returns : Implications for tests of market efficiency and serial correlation in returns, and . Journal of Financial Economics, 25 (1): 51--74 (November 1989)Problems in measuring portfolio performance An application to contrarian investment strategies, , and . Journal of Financial Economics, 38 (1): 79--107 (May 1995)Anomalies in relationships between securities' yields and yield-surrogates. Journal of Financial Economics, 6 (2-3): 103--126 (00 1978)The effect of block transactions on share prices : Australian evidence, and . Journal of Banking & Finance, 13 (3): 397--419 (July 1989)