¿Qué es Atribución de resultados?
Atribución de resultados The analytical process of determining the sources of a portfolio’s returns relative to a benchmark, decomposing performance into allocation, selection, and interaction effects.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Atribución de resultados” Used in Practice?
La atribución de resultados ayuda a entender si las rentabilidades provienen de la asignación, selección de valores u otros factores.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Atribución de resultados?
The analytical process of determining the sources of a portfolio’s returns relative to a benchmark, decomposing performance into allocation, selection, and interaction effects.
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