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Estimating implied cost of equity capital using accounting - based valuation models

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Detalhes bibliográficos
Resumo:Cost of equity capital is a highly critical and therefore widely researched input for numerous financial models used in corporate practice. In the past decades academic researchers developed implied cost of equity capital (ICE) models using accounting-based valuation approaches and analyst forecasts to estimate the return required by equity investors. While academic literature on this topic aims for empirical contributions, my study presents a practical implementation of these methods for finance professionals. Specifically, I develop a Microsoft Excel-based tool that incorporates the most prevalent ICE models and provides a framework to evaluate their potential ability to predict future realized returns.
Autores principais:Gober, Philipp Daniel
Assunto:Corporate finance Corporate valuation Cost of equity Implied cost of capital Equity premium Analyst forecasts Residual income valuation Abnormal earnings growth valuation
Ano:2023
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
Descrição
Resumo:Cost of equity capital is a highly critical and therefore widely researched input for numerous financial models used in corporate practice. In the past decades academic researchers developed implied cost of equity capital (ICE) models using accounting-based valuation approaches and analyst forecasts to estimate the return required by equity investors. While academic literature on this topic aims for empirical contributions, my study presents a practical implementation of these methods for finance professionals. Specifically, I develop a Microsoft Excel-based tool that incorporates the most prevalent ICE models and provides a framework to evaluate their potential ability to predict future realized returns.