medium · Principles of Finance

In the WACC formula, why must the weights of debt and equity be based on market values rather than book values?

  1. The tax shield is only calculated based on market values of debt.
  2. Market values are more stable and easier to calculate than book values.
  3. Market values reflect the current cost the firm would incur to raise new capital.
  4. Book values are always higher than market values, leading to a conservative WACC.

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