Detail Picking The Right Benchmark   Oleh:  Musar, Richard C. ; Battaglia, John S., [Jr.] Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 2 (2000), page 63-72. Topik: benchmarking; right benchmark Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Every CPA who invests client assets in mutual funds has, at one time or another, been asked some tough questions. Buoyed by stories of bull market millionaires, optimistic investors are easily disappointed. When the phone rings and a client asks, “Why didn’t my fund perform as well as fund X ?” CPA s need to know how to respond. That’s where benchmarking comes in. Many nave investors compare virtually every mutual fund they own with the S &P 500 or with the Nasdaq. But these benchmarks are not all - inclusive and generally should be used only for large capitalization growth / consistent earnings funds - or funds made up of strong blue - chip stock offerings from large companies. When assessing the performance of a small capitalization growth fund that specializes in stocks from small companies in hot industries, comparing the fund’s performance with the S & P 500 is virtually meaningless ; too many outside factors can skew the results. CPA s should understand how benchmarking works so they can recommend that clients rely on a benchmark that will provide a meaningful comparison. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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