Cost of Capital: Applications and Examples, + Website, 5th Edition

Index

15 U.S.C. §1117, 936

17 U.S.C. §504(a), 936

17 U.S.C. §504(b), 935

17 U.S.C. §504(c), 936

19 U.S.C. §1337 (d)-(f), 935

35 U.S.C. §284, 933

35 U.S.C. §289, 933, 935

1969 Tax Reform Act, 981

1976 Copyright Act, 935

1976 Railroad Revitalization and Regulatory Reform Act, 987

1980 Staggers Act, 1007–1008

1981 Tax Reform Act, 1056

1986 Tax Reform Act, 663, 1055–1056

1995 ICC Termination Act, 1007–1008

1997 Taxpayer Relief Act, 981

2002 Sarbanes-Oxley Act, 529

2003 Jobs and Growth Tax Relief Reconciliation Act, 676

2008 Crisis:

bond yields and, 101–102, 106

debt capacity and, 552–554

distressed businesses and, 415

effects of, 134

ERP estimates and, 131

real estate market and, 1093

spot rate and, 96

toxic assets and, 640–641

Aaron, Anthony V., 860

Abbas, Qaiser, 290, 1211

Abbott, Ashok, 363, 366, 367, 370, 611, 624, 629

Abnormal earnings, 33

Abnormal present or pending competition, 183, 393

Abrams, Jay B., 61, 855

Accounting-based fundamental risk information, 340

Accounting-ratio-based bankruptcy prediction models, 410–412, 413–414

Accounting Standards Codification. See ASC

Accumulated postretirement benefit obligations, 540–542

Acharya, Viral V., 640, 641

Acquisition, proposed, cost of capital of, 1209

Acquisition premium, 735

Adjusted beta, 211, 288

Adjusted funds from operations (AFFO), 1098, 1126–1128

Adjusted present value (APV) method:

capital budgeting and, 718–719

distressed businesses and, 404–405

overview of, 32–33

WACC compared to, 571–572

Adjustment for effects of ...