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Y.-L. Cheung, Y. Qi, P. R. Rau and A. Stouraitis, “Buy High, Sell Low: How Listed Firms Price Asset Transfers in Related Party Transactions,” Journal of Banking & Finance, Vol. 33, No. 5, 2009, pp. 914-924.
http://dx.doi.org/10.1016/j.jbankfin.2008.10.002
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