what is attribution analysis 
attribution analysis is a sophisticated method for evaluating the performance of a portfolio or fund manager also known as return attribution or performance attribution it attempts to quantitatively analyze aspects of an active fund manager s investment selections and decisions and to identify sources of excess returns especially as compared to an index or other benchmark for portfolio managers and investment firms attribution analysis can be an effective tool to assess strategies for investors attribution analysis works as a way to assess the performance of fund or money managers 