CAPM Formula - CPA Business Environment and Concepts (BEC)

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Question

The overall cost of capital is the:

Answer

Firms must at least earn a rate of return on investments equal to their cost of capital, otherwise the investments are losing money and decreasing value.

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Question

ABC company is determining how to finance some long term debt projects. ABC has decided it prefers the benefits of no fixed charges, no fixed maturity date, and an increase in the creditworthiness of the company. Which of the following would best meet ABC's financing requirements?

Answer

Common stock does not require payment, does not mature, and decreases the debt to equity ratio as there is no debt incurred.

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Question

Using the capital asset pricing model, the required rate of return for a firm with a beta of 1.25 when the market return is 14% and the risk-free rate is 6% is:

Answer

Cost of retained earnings=6% + 1.25 (14% - 6%) = 16%

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Question

The cost of debt most frequently is measured as:

Answer

Actual interest rates minus tax savings is the most frequently used measure for cost of debt.

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Question

The benefits of debt financing over equity financing are likely to be highest in which of the following situations?

Answer

The benefits of debt financing over equity financing are likely to be highest if marginal tax rates are high and if there are few noninterest tax benefits.

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Question

Of the following, which would not impact the CAPM formula in determining a firm's cost of retained earnings?

Answer

Treasury yield is the same as the risk-free rate, which would be included in CAPM as well as beta. Net income is not.

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