Keywords
cost of capital
economics
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How to Cite
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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This research has been financed by the subsidy granted by the University of Economics in Cracow (Program Potencjał nr 078/EFP/2022/POT).
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Copyright (c) 2024 Marcin Surówka, Joanna Wyrobek