Capital Structure and Valuation

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Question

How is the after-tax cost of debt calculated?

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Answer

Pre-tax debt cost times minus the tax rate.

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Question

How does reducing days sales outstanding affect liquidity?

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Answer

It frees cash from receivables faster.

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Question

Why can IRR and NPV give different rankings for projects?

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Answer

IRR assumes reinvestment at the IRR, while NPV does not.

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Question

Why does debt financing often lower the cost of capital?

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Answer

Interest is tax-deductible, creating an interest tax shield.

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