Consideration, equivalence and sharing of risk: It is our pleasure to present the results of the tenth Cost of Capital Study to you. It is our goal to present the current developments in the derivation of the cost of capital and to describe in what manner they reflect economic changes and expectations.
The focus of this year's study lies in the proper mapping of performance and risk drivers in the budgeting and the cost of capital. The significant relevance of the study for the practice was once again confirmed by the high number of participants: A total of 148 companies have participated in the study, 22 of the DAX 30 companies.
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