Class Lecture Notes

Jul 28, 2024

Lecture Notes

Final Exam Details

  • Regular final exam scheduled for next Monday from 11:15 AM to 1:15 PM.
  • Early final exam on Wednesday in room 170 from 11:00 AM to 1:00 PM.
    • Around 55-60 students signed up for the early final.
    • If unprepared, students may opt-out and take the regular final instead.

Project Submission

  • Project is due by 5:00 PM on the same day.
    • Late submissions will not be penalized harshly; however, it's advised to submit early.
    • Submit in PDF format for easier grading.

Project Importance

  • Purpose of the project is to expose students to real-world company analysis and financial metrics.
  • Students should focus on understanding where their data fits within the market context, encouraging perspective and critical thinking.

Key Learning Objectives

  • Appreciate the complexity of real-world companies, including how subjective judgments affect financial analysis.
  • Recognize the need to critically evaluate models and computations rather than taking them at face value.

Corporate Governance & Shareholder Power

  • Discussed how different stakeholders have varying interests in a company:
    • Managers prioritize personal ambitions.
    • Shareholders seek profit maximization.
  • Power dynamics often lean more towards managers, especially in companies with dual-class share structures.
  • Task: Rate your company’s governance and the power dynamics on a scale of 0 to 2 (0: shareholders have no power, 2: shareholders have complete power).

Risk Assessment

  • Discussed marginal investors: investors who represent a diversified portfolio that influences market prices.
  • Beta: A measure of risk based on historical stocks data; encourages understanding of the concept of risk, emphasizing the critical thinking needed to assess it thoroughly.
  • Importance of using bottom-up beta for a more comprehensive analysis versus regression-based methods.

Cost of Capital

  • Cost of Equity: Derived from the risk-free rate adjusted by the equity risk premium.
    • The equity risk premium is volatile and varies across time and geography.
  • Cost of Debt: Reflects the company's creditworthiness, using the marginal tax rate for after-tax calculations.

Project Evaluation Metrics

  • Accounting Returns: Various pitfalls encountered during calculations including:
    • Negative book equities and their implications for company evaluation.
    • How accounting trends and projections may mislead regarding the underlying company value.

Final Takeaways

  • Need to critically analyze potential value changes in companies, understanding that they should reflect real efficiency and profit generation potential.
  • Focus should be on long-term project evaluations corresponding with real operational strategy, rather than purely financial metrics that can obscure actual performance.

Future Prospects

  • Recommended to take a nuanced view of company potential and performance beyond simple metrics, considering growth, competitive advantages, and strategic management decisions.