Adjustments to Prior Period Returns

$25.00

One problem that is common among all money management firms is the need to address adjustments to prior period returns.  This article discusses some of the reasons for these problems; alternative ways people are dealing with them, and a set of “proposed standards” for handling adjustments.  It is our hope that these standards will become universally accepted and agreed upon.

Authors: David Spaulding and Stefan Illmer

One problem that is common among all money management firms is the need to address adjustments to prior period returns.  This article discusses some of the reasons for these problems; alternative ways people are dealing with them, and a set of "proposed standards" for handling adjustments.  It is our hope that these standards will become universally accepted and agreed upon.

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The Journal of Performance Measurement

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