Mecanismos de evidenciação dos fundos de investimento: um estudo comparativo entre Brasil e Estados Unidos da América do Norte

Abstract

Abstract: The objective of this dissertation is to present the current disclosure models emanating from the annual and half-yearly financial reports of investment funds managed in Brazil and the United States of North America. The American report is more complete, enlightening and provides a greater amount of information that helps investors make decisions and, for this reason, we understand that it has valuable contributions for fund managers in Brazil. As a contribution, an analysis of the reports prepared by the two countries was carried out and it was found that the Brazilian report adds less information. The North American model is more informative and descriptive, allowing greater understanding by the investor / investor. The characteristics of some American investment funds and the ways in which the regulatory body seeks to maintain control of operations as a way of protecting investors were also approached and explained. In Brazil, the authorities are concerned about the matter, as fundraising volumes grow.