Monday, February 14, 2011

free cash flow valuation models: advantages

An analyst prefers to use free cash flow analysis to value investments. Which of the statements below is least accurate in describing the advantages of free cash flow valuation models?

A. Accouting issues limit the usefulness of reported earnings, while free cash flow is adjusted for these issues.
B. Determining free cash flow is easier than dividends.
C. A company must generate free cash flow to grow in the long run.


Answer: B

An analyst must review the cash flows from a company's operating, investing, and financing activities to generate a useful free cash flow, while dividends are simply set by the board of directors. Analysts use free cash flow whenever an investor takes a control perspective, such as in the event of an acquisition. The P/E model is considered weak because accounting issues can impact earnings. Companies that do not generate free cash flow in the long run are in financial trouble.

free cash flow valuation models: advantages
Free cash flowDividend
Accounting issues?Less likely-
Control perspective?Yes (e.g. acquisition)No
Easier to determine?NoYes (*)
(*) simply set by the board of directors

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