Publication Type

Working Paper

Version

publishedVersion

Publication Date

5-2018

Abstract

There is a discrepancy between CAPM-implied and realized returns. Using the CAPM in capital budgeting -- as recommended in finance textbooks -- should thus have valuation effects. For instance, low beta projects should be valued more by CAPM-using managers than by the market. This paper empirically tests this hypothesis using publicly announced M&A decisions and shows that takeovers of lower beta targets are accompanied by lower cumulative abnormal returns for the bidders. Specifically, our estimates imply an average net loss to bidders corresponding to 12% of the average deal value and exceeding USD 10 billion per year in aggregate.

Keywords

Capital Budgeting, Valuation, Mergers and Acquisitions, Capital Asset Pricing Model

Discipline

Corporate Finance | Finance and Financial Management

Research Areas

Finance

First Page

1

Last Page

68

Identifier

10.2139/ssrn.3050928

Copyright Owner and License

Authors

Comments

Published in Review of Financial Studies, 2020 May, Advance online https://doi.org/10.1093/rfs/hhaa049

Additional URL

https://doi.org/10.2139/ssrn.3050928

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