Construct · 1 fields · 1 citations

implied cost of capital: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
implied costof capital1 CONSTRUCTImplied cost of capitalGEBHARDT · ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Accounting

the discount rate that equates a firm's current stock price with the present value of its forecasted residual earnings.

In accounting, implied cost of capital refers to the discount rate that equates a firm's current stock price with the present value of its forecasted residual earnings. This meaning comes from Gebhardt (2001) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how implied cost of capital sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

Gebhardt-Lee-Swaminathan model1 fields · 1 citationsanchor · a standalone constructcapital2 fields · 3 citationsjingle · one word, two constructscost4 fields · 4 citationsjingle · one word, four constructs

References

  1. Gebhardt, W. R., Lee, C. M. C., & Swaminathan, B. (2001). Toward an Implied Cost of Capital. Journal of Accounting Research, 39(1), 135-176. https://doi.org/10.1111/1475-679x.00007

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct