# kaal:claim:2447306-037

**Claim.** Form PF fund performance metrics are not accurate or comparable across filers, because reporting entities employ different calculation methodologies to produce them.

**Type.** failure  **Support.** evidenced

**Holds when.**

- Form PF Item C, Question 17 on reporting fund performance

**Source quote.**

> Several respondents mentioned Form PF Item C., Question 17 (Reporting Fund Performance), suggesting that existing Form PF fund performance metrics are not accurate because the reporting entities employ different calculation methodologies.

**From.** Wulf A. Kaal, *Private Fund Disclosures Under the Dodd-Frank Act* (2014), V. Results, 2. Shortcomings and SEC Guidance, page 31

**Cite as.** Wulf A. Kaal, Private Fund Disclosures Under the Dodd-Frank Act (2014). SSRN: https://ssrn.com/abstract=2447306

**Verify.** sha256 of source PDF `0c950d73240845e78faf1c3ca0ab820fcc50556faf7ff07f7f773d0876f0be8a` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20-%202014%20-%20Private%20Fund%20Disclosures%20Under%20the%20Dodd-Frank%20Act.pdf

**Failure mode.** incomparable-performance-metrics  (family: data-quality-and-comparability)

**Topics.** disclosure, private-funds, empirical-evidence

**Keywords.** performance-reporting, form-pf, comparability, data-quality, survey-results

**Related claims.**

- specializes: https://wulfkaal.github.io/claims/2348463-007
- restated_by: https://wulfkaal.github.io/claims/2470008-023

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