En poche - CORPORATE FINANCE - 1re - 20

5
D = dividendes
Vo
Modèles d'éValuation du risque
financier - coût des capitaux
propres - coût du capital
= valeur de l'action
Rt = rentabilité d'un titre
Rs = taux sans risque (Risk-Free Rate)
Rc = coût des capitaux propres (%) (Cost of Equity)
Rd = coût de la dette (%)
E(Rm) - Rs = prime de risque de marché
ßt = Bêta d'un titre (Equity Beta)
ßd = Bêta de la dette (Debt Beta)
ßa = Bêta désendetté (Unlevered Beta)
ßt' = Bêta endetté (Levered Beta)
RENTABILITÉ D'UN TITRE (Rt
)
Modèle d'équilibre des actifs financiers (MEDAF)
ou Capital Asset Pricing Model
Rt
Rs + ßt x [E(Rm
Rs + ßt x [E(Rm
) - Rs
] + ßx
) - Rs
]
Modèle de Fama et French (modèle tri-factoriel)
Rt
x Prime de risque de taille + ßy
x Prime de risque liée à l'effet book-to-Market
Modèle d'évaluation par arbitrage (MEA) ou Arbitrage
Pricing Theory
Rt
Rs + ßt x [E(Rm
) - Rs
+ ßz
] + ßa
x Prime de risque du facteur a + ...
x Prime de risque du facteur z
COÛT DES CAPITAUX PROPRES (Rc
)
Le coût des capitaux propres est le taux de rentabilité exigé par les actionnaires
pour rémunérer le risque encouru.
Coût des capitaux propres selon le ROE (Return On Equity)
Rc
Résultat net
Capitaux propres
Coût des capitaux propres selon le modèle de Gordon et
Shapiro
Si les dividendes sont constants à l'infini :
Rc
D
Vo
18

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