📏CPA EXAM PREP

Capital Structure and Valuation

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Question

Why does financial leverage increase both return and risk to equity holders?

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Answer

Debt magnifies gains and losses available to common equity.

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Question

How does CAPM estimate the cost of equity?

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Answer

Risk-free rate plus beta times the market risk premium.

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Question

What does opportunity cost mean in decision-making?

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Answer

The value of the next-best forgone alternative.

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Question

Why does elastic demand matter for pricing decisions?

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Answer

A price increase lowers total revenue when demand is elastic.

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