000149909 001__ 149909 000149909 005__ 20250129161442.0 000149909 0247_ $$2doi$$a10.1080/1540496X.2019.1629284 000149909 0248_ $$2sideral$$a113036 000149909 037__ $$aART-2021-113036 000149909 041__ $$aeng 000149909 100__ $$0(orcid)0000-0003-4675-6762$$aGimeno, Ruth$$uUniversidad de Zaragoza 000149909 245__ $$aMutual fund voluntary portfolio disclosure 000149909 260__ $$c2021 000149909 5203_ $$aA growing fraction of individual investors delegate their portfolio management to professional managers. As a result, the importance of transparency and investor protections have increased in financial markets. In Spain, management companies must report their mutual fund portfolios quarterly to investors. However, this information may be disclosed on a monthly basis to private information providers. In this study, we examine the influence of performance on voluntary portfolio disclosure from 2003 to 2013. The transparency and reporting strategies may differ from fund industries with different level of development, we will discuss the implications of the results for emerging markets. We find a positive significant relationship between the probability of fund portfolio disclosure and fund performance, and this effect is more significant when we consider risk-adjusted performance measures. The addition of some control variables in the model shows that the probability of the fund portfolio to be reported is positively related to fund age, management company size and fees and is negatively related to fund size. 000149909 536__ $$9info:eu-repo/grantAgreement/ES/MCIU-AEI-FEDER/RTI2018-093483-B-I00 000149909 540__ $$9info:eu-repo/semantics/closedAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000149909 590__ $$a4.859$$b2021 000149909 591__ $$aECONOMICS$$b56 / 381 = 0.147$$c2021$$dQ1$$eT1 000149909 591__ $$aINTERNATIONAL RELATIONS$$b7 / 96 = 0.073$$c2021$$dQ1$$eT1 000149909 591__ $$aBUSINESS$$b79 / 154 = 0.513$$c2021$$dQ3$$eT2 000149909 592__ $$a0.96$$b2021 000149909 593__ $$aFinance$$c2021$$dQ1 000149909 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2021$$dQ1 000149909 594__ $$a4.8$$b2021 000149909 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000149909 700__ $$0(orcid)0000-0003-3275-5814$$aOrtiz, Cristina$$uUniversidad de Zaragoza 000149909 700__ $$0(orcid)0000-0001-6078-0465$$aSarto, José Luis$$uUniversidad de Zaragoza 000149909 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000149909 773__ $$g57, 5 (2021), 1474-1488$$pEmerg. Mark. Financ. Trade$$tEMERGING MARKETS FINANCE AND TRADE$$x1540-496X 000149909 8564_ $$s424793$$uhttps://zaguan.unizar.es/record/149909/files/texto_completo.pdf$$yVersión publicada 000149909 8564_ $$s855889$$uhttps://zaguan.unizar.es/record/149909/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000149909 909CO $$ooai:zaguan.unizar.es:149909$$particulos$$pdriver 000149909 951__ $$a2025-01-29-14:08:13 000149909 980__ $$aARTICLE