Date of Completion

Winter 12-15-2013

Thesis Advisor(s)

Gim Seow

Honors Major

Accounting

Disciplines

Accounting

Abstract

This paper examines the extent to which generous portfolio management compensation is commensurate to long-term mutual fund performance, over the course of five to ten years. If the relationship between the compensation provision and historical performance exists, the maximum percent management fees as disclosed on the fund prospectuses could be employed as a covariance factor for a model of portfolio pricing. The results indicate that there is relationship between portfolio net assets and this compensation provision. The results do not support the hypothesis that a relationship exists between the size of the maximum percent management fee and long term fund performance. This suggests that management compensation provisions are determined for reasons outside of the manger’s history of results. Our evidence confirms that there are relations between aggregate portfolio expenses and diversification to fund performance.

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