This article reviews the origins, evolution and legal discipline of U.S. Real Estate Investment Trusts (REITs) as a way of comparative contextualization of the new real state market investment listed corporations, set up by Act 1/2009, of October 26

Mutual funds generally do not invest in venture capital, private equity, or restricted shares of public companies. Consequently, individuals who desire to invest in such securities are unable to do so through diversified mutual funds. In this paper, we identify public policies and regulations...

Carroll, Linsmeier, and Petroni examine whether fair value financial statements reported by closed-end mutual funds are reliable and relevant. They also examine whether their inferences are sensitive to fund type, where they classify funds into six categories by their majority investment type....