The impact of portfolio holdings disclosure on fund returns

Russell Gregory-Allen, Hatice Balli and Kathleen Thompson

Pacific-Basin Finance Journal, 2019, vol. 57, issue C

Abstract: Portfolio holdings disclosure has been a controversial subject for many years. Disclosure requirements in the USA were relaxed in 1985 from quarterly to semi-annual, then in 2004 returned to quarterly. Today, some countries do not require holdings disclosure, while others are considering making it compulsory. New Zealand has made this change for KiwiSaver funds and Australia is giving it consideration. Furthermore, in the U.S., there are current discussions about whether hedge funds should be subject to more disclosure.

Keywords: Disclosure; Voluntary disclosure; Mandatory disclosure; Portfolio disclosure; Portfolio holdings; Fund performance; Fund flows; Front-running; Agency cost; Australia; New Zealand (search for similar items in EconPapers)
JEL-codes: G11 G15 G23 G28 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x18302002

DOI: 10.1016/j.pacfin.2019.101172

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