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Keywords: Restricted securities
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Journal Articles
Relevance, reliability and restricted security fair values: a look at investment trusts
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2012) 38 (12): 1203–1225.
Published: 12 October 2012
... that have quoted market prices, and restricted securities, including SEC Rule 144 A investments, that do not have quoted market prices. While closed‐end funds value unrestricted securities at quoted prices, restricted securities, in accordance with SEC guidelines, are stated at fair values...
