Disclosure practices among unit trust funds in Malaysia
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 require...
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Universiti Utara Malaysia
2001
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my.uum.repo.4872015-06-28T00:51:23Z http://repo.uum.edu.my/487/ Disclosure practices among unit trust funds in Malaysia Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar Tayib, Mahamad Lode, Nor Asma HF5601 Accounting 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. Universiti Utara Malaysia 2001 Article PeerReviewed application/pdf en http://repo.uum.edu.my/487/1/Ku_Nor_Izah_Ku_Ismail.pdf 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 http://mmj.uum.edu.my |
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HF5601 Accounting Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar Tayib, Mahamad Lode, Nor Asma Disclosure practices among unit trust funds in Malaysia |
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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. |
format |
Article |
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Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar Tayib, Mahamad Lode, Nor Asma |
author_facet |
Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar Tayib, Mahamad Lode, Nor Asma |
author_sort |
Ku Ismail, Ku Nor Izah |
title |
Disclosure practices among unit trust funds in Malaysia |
title_short |
Disclosure practices among unit trust funds in Malaysia |
title_full |
Disclosure practices among unit trust funds in Malaysia |
title_fullStr |
Disclosure practices among unit trust funds in Malaysia |
title_full_unstemmed |
Disclosure practices among unit trust funds in Malaysia |
title_sort |
disclosure practices among unit trust funds in malaysia |
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Universiti Utara Malaysia |
publishDate |
2001 |
url |
http://repo.uum.edu.my/487/1/Ku_Nor_Izah_Ku_Ismail.pdf http://repo.uum.edu.my/487/ http://mmj.uum.edu.my |
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13.18916 |