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The Implied Cost of Capital: A New Approach

Charles A. Dice Center Working Paper No. 2010-4
2011
  • 103
    Citations
  • 12,146
    Usage
  • 5
    Captures
  • 0
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    103
    • Citation Indexes
      103
  • Usage
    12,146
    • Abstract Views
      9,533
    • Downloads
      2,613
  • Captures
    5
    • Exports-Saves
      3
      • SSRN
        3
    • Readers
      2
      • SSRN
        2
  • Ratings
    • Download Rank
      10,948

Paper Description

We use earnings forecasts from a cross-sectional model to proxy for cash flow expectations and estimate the implied cost of capital (ICC) for a large sample of firms over 1968-2008. The earnings forecasts generated by the cross-sectional model are superior to analysts’ forecasts in terms of coverage, forecast bias, and earnings response coefficient. Moreover, the model-based ICC is a more reliable proxy for expected returns than the ICC based on analysts’ forecasts. We present evidence on the cross-sectional relation between firm-level characteristics and ex ante expected returns using the model-based ICC.

Bibliographic Details

Kewei Hou; Mathijs A. van Dijk; Yinglei Zhang

Cross-sectional earnings model; Earnings forecasts; Expected returns; Implied cost of capital; Asset pricing tests

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