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Disclosure practices among unit trust funds in Malaysia


Ku Ismail, Ku Nor Izah and Abdullah, Shamsul Nahar and Tayib, Mahamad and Lode, Nor Asma (2001) Disclosure practices among unit trust funds in Malaysia. Malaysian Management Journal, 5 (1&2). pp. 65-87. ISSN 0128-6226

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Abstract

This study examined the level of transparency among unit trust funds in Malaysia. Unit trust funds were the focus of this study due to its nature: unique, heavily regulated and rapidly growing. The study investigated the extent of disclosure in relation to the various mandatory and voluntary requirements and the roles of the specific characteristics of trust funds in explaining their level of disclosure in the annual reports. The findings showed that the level of disclosure increased rapidly within the period of study suggesting that trust funds were becoming more transparent.

Item Type: Article
Uncontrolled Keywords: unit trust funds, financial reporting, disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: UNSPECIFIED
Depositing User: Prof. Dr. Mahamad Tayib
Date Deposited: 10 Aug 2010 01:46
Last Modified: 28 Jun 2015 00:51
URI: http://repo.uum.edu.my/id/eprint/487

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