Musings on the Cost of Capital

Business Valuation UpdateVol. 25 No. 12
December 2019
Ronald L. Seigneur, MBA, CPA/ABV, ASA, CVA, CGMA

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cost of capital
cost of capital, discount rate, private company valuation, risk analysis, cost of equity

Summary

A veteran appraiser presents an interesting retrospective on the cost of capital and offers some observations on current practice.