Chapter 12

    Master this deck with 19 terms through effective study methods.

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    What defines cash-flow-based valuation models?

    They assess the present value of expected future cash flows.

    How do free cash flows differ from dividends?

    Free cash flows are available for distribution after necessary reinvestments.

    What is the implication of using free cash flows for valuation?

    It focuses on net cash inflows available to capital providers.

    What is the present value of future free cash flows used for?

    Estimating firm value for common equity shareholders.

    When should free cash flows for all stakeholders be used?

    When valuing the entire firm, not just equity.

    What happens if discount rates increase?

    The present value of future cash flows decreases.

    What is the relationship between cash flows and dividends?

    Both can be used to value a firm from different perspectives.

    What is a key advantage of free-cash-flows-based valuation?

    It directly measures cash available for distribution.

    What distinguishes nominal cash flows from real cash flows?

    Nominal cash flows do not account for inflation.

    What is the forecast horizon in valuation?

    The period over which future cash flows are estimated.

    What is the value of a share of common equity?

    Determined by the present value of expected future dividends.

    How is return on common equity (ROCE) decomposed?

    Into operating and financial leverage components.

    What categories can assets and liabilities be separated into?

    Operating or financing categories.

    What is the most direct starting point for computing free cash flows?

    Cash flow from operations from the projected statement of cash flows.

    What must be added back to measure cash flows from operations?

    Interest expense on financial liabilities, net of tax savings.

    What should be subtracted if financial assets are intended to retire debt?

    Interest income on those financial assets, net of taxes.

    How do you adjust interest expense for tax effects?

    Multiply by one minus the firm’s marginal tax rate.

    What happens to cash outflows for capital expenditures?

    They are subtracted from cash flows.

    What is the implication of using different starting points for free cash flow?

    It leads to variations in computed free cash flows.