TY  - BOOK
AU  - Dietz,Peter O.
TI  - Pension funds: measuring investment performance 
AV  - HD7105 .D5
U1  - 658.325 
PY  - 1966///
CY  - New York
PB  - Graduate School of Business, Columbia University, and Free Press
KW  - Pension trusts
N1  - Includes index; Includes bibliographical references: p. 159-162
N2  - The primary objective of the book is the development of an evaluation model by means of which the investment performance of noninsured private pension funds can be compared with each other, as well as with each fund's own investment objectives. In order to construct such a model, however, accounting data of the various funds must be made comparable and relevant measures of investment performance must be specified. The author, who had access to the balance sheets and income statements of six noninsured private pension funds for the period 1953-62, quickly discovered wide
differences in accounting methods
ER  -