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TURKOVÁ, J. KORYTÁROVÁ, J.
Original Title
Determination of the Cost of Equity by means of the CAPM Method
Type
conference paper
Language
English
Original Abstract
The article deals with the problematic of the calculation of the cost of equity as an inseparable part of the weighted average cost of capital (WACC) value determination (Miller R. A., USA, 2009). Various methods can be used for the calculation of the cost of equity. This text concentrates on the CAPM (Capital Asset Pricing Model) method based on the objectively identified inputs and market valuation risks (Tham J., USA, 2004).This model requires three inputs for the calculation – risk-free interest rate, beta coefficient and return on the market portfolio shares (Damodaran A., USA, 2001). In spite of considering this method to be the most objective and most commonly used in valuation practice, it has also several disadvantages.
Keywords
Discount rate, weighted cost of capital, cost of equity, capital asset pricing, risk premium, beta coefficient
Authors
TURKOVÁ, J.; KORYTÁROVÁ, J.
RIV year
2014
Released
16. 10. 2014
Publisher
VUT v Brně, FAST, EKŘ
Location
Brno
ISBN
978-80-214-5050-9
Book
PBE PhD FORUM 2014
Edition number
1
Pages from
163
Pages to
170
Pages count
8
BibTex
@inproceedings{BUT111728, author="Jiřina {Vrbková} and Jana {Korytárová}", title="Determination of the Cost of Equity by means of the CAPM Method", booktitle="PBE PhD FORUM 2014", year="2014", number="1", pages="163--170", publisher="VUT v Brně, FAST, EKŘ", address="Brno", isbn="978-80-214-5050-9" }