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huangme7 · 2024年04月20日

请问

NO.PZ2022101402000004

问题如下:

Which of the following statements concerning cost of capital factors is least likely correct?

选项:

A.

A company with higher ESG risk is likely to have a higher cost of capital.

B.

Companies with primarily tangible assets are able to access debt capital at lower cost.

C.

Companies with tight liquidity typically face lower costs of capital.

解释:

C is correct.

Companies with weakening profitability, poor cash flow generation, low IC, or tight liquidity typically face higher costs of capital because their credit spreads widen and idiosyncratic ERPs increase to account for their deteriorating characteristics

low IC, IC 是什么?

1 个答案

王琛_品职助教 · 2024年04月21日

嗨,爱思考的PZer你好:


1

IC ratio 的全称是:利息保障倍数(Interest Coverage Ratio)

这个比率用来评估:公司偿还其债务利息的能力,是财务分析中的一个重要指标

2

利息保障倍数计算公式是:EBIT 除以利息费用

较高的 IC 比率,表明公司有较强的偿债能力

而一个较低的比率,则可能指示财务压力或偿债能力较弱

3

也请参考基础班讲义墨迹版 P94

 

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