问题如下：
The January effect could be attributed to the following factors except:
选项：
A.Portfolio window dressing.
B.New information or news released in January.
C.Tax-loss selling.
解释：
B is correct.
Release of new information in January could not explain the January effect anomaly while tax-loss selling and portfolio window dressing are proved by researches that could be used to explain part of the seasonal pattern.
请问这是哪个知识点
