| ISBN: | 9780470171158 (cloth : alk. paper) |
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| ISBN: | 0470171154 (cloth : alk. paper) |
| 编目源: | DLC DLC BAKER BTCTA |
| 地理区域代码: | n-us--- |
| 个人名称: | Pratt, Shannon P. |
| 题名: | Cost of capital : applications and examples / Shannon P. Pratt, Roger J. Grabowski. |
| 版本说明: | 3rd ed. |
| 索书号: | F830.59/P913E |
| 出版发行项: | Hoboken, N.J. : John Wiley & Sons, 2008. |
| 载体形态: | xxxviii, 778 p. : ill. ; 26 cm. |
| 一般附注: | "Published simultaneously in Canada."--T.p. verso. |
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| 一般附注: | Previous editions had subtitle: Estimation and applications. |
| 书目附注: | Includes bibliographical references and index. |
| 格式化内容附注: | Cost of capital basics -- Defining cost of capital -- Introduction to cost of capital applications: valuation and project selection -- Net cash flow: preferred measure of economic income -- Discounting versus capitalizing -- Relationship between risk and cost of capital -- Cost components of a company's capital structure -- Estimating the cost of equity capital and the overall cost of capital -- Build-up mothods -- Capital asset pricing model -- Equity risk premium --Beta: Differing definitions and estimates -- Criticisms of CAPM and beta versus other risk measures -- Size effect -- Criticisms of size effect -- Company-specific effect -- Alternative cost of equity capital models -- Implied cost of equity capital --Weighted average cost of capital -- Global cost of capital models -- Using Morningstar cost of capital data -- Corporate financial officers- using cost of capital data -- Capital budgeting and feasibility studies -- Cost of capital for divisions and reporting units -- Cost of capital in evaluating acquisitions and mergers -- Cost of capital in transfer pricing -- Central role of cost of capital in economic value added -- Cost of capital for closely-held entities -- Handling the discount for lack of marketability for operating businesses -- Private company discount -- Cost of capital of interests in pass-through entities -- cost of capital in private investment companies -- relationship between risk and returns in venture capital investments --Minority versus control implications of the cost of capital data -- How cost of capital relates to excess earnings method of valuation -- Adjusting the discount rate to alternative economic measures -- Estimating net cash flows -- Common errors in estimation and use of cost of capital -- Cost of capital in the courts -- Real estate and ad Valorem -- Cost of capital for real property-individual assers -- Cost of capital of real property entities -- Cost of capital in Ad Valorem taxation -- Advice to practitioners -- Dealing with cost of capital issues --Questions to ask business valuation experts -- Appendices -- Bbibliography -- Data sources -- International glossary of business valuation terms -- Sample report submitted to U.S. tax court by Roger J. Grabowski -- ValuSource valuation software -- Review of statistical analysis --Index. |