Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej (Mar 2024)
Research on the popularity and methods of using the international CAPM model in Poland in 2010 – 2023
Abstract
The aim of this publication was to examine the state of knowledge and methods used by specialists to estimate the cost of capital (discount rates) when assessing international investments in Poland. An element of novelty included in the publication are the results of own research (survey) diagnosing the state of knowledge on this subject in Poland among people dealing with this subject. The publication provides information about the methods and solutions used and their frequency in commercial enterprises. The main conclusion from the research is that the iCAPM model is known, although its basic forms, but a large part of the solutions are based either on predetermined levels of the cost of capital or data from news services.
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