{"id":15254,"date":"2022-12-11T17:10:20","date_gmt":"2022-12-11T17:10:20","guid":{"rendered":"https:\/\/analystprep.com\/study-notes\/?p=15254"},"modified":"2024-04-10T06:12:03","modified_gmt":"2024-04-10T06:12:03","slug":"study-notes-for-cfa-level-ii-corporate-issuers","status":"publish","type":"post","link":"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/study-notes-for-cfa-level-ii-corporate-issuers\/","title":{"rendered":"Study Notes for CFA\u00ae Level II \u2013 Corporate Issuers \u2013 offered by AnalystPrep"},"content":{"rendered":"<h2>Reading 18: Analysis of Dividends and Share Repurchases<\/h2>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/types-of-dividends\/\" target=\"_blank\" rel=\"noopener\">-a. Describe the expected effect of regular cash dividends, extra cash dividends, liquidating dividends, stock dividends, stock splits, and reverse stock splits on shareholders\u2019 wealth and a company\u2019s financial ratios;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/theories-of-dividend-policy\/\" target=\"_blank\" rel=\"noopener\">-b. Compare theories of dividend policy and explain implications of each for share value given a description of a corporate dividend action;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/the-information-content-of-dividend-actions-signaling\/\" target=\"_blank\" rel=\"noopener\">-c. Describe the types of information(signals) that dividend initiations, increases, decreases, and omissions may convey;<\/a><\/em><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/clientele-effect-and-agency-costs\/\" target=\"_blank\" rel=\"noopener\"><em>-d. Explain how agency costs may affect a company\u2019s payout policy;<\/em><\/a><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/factors-affecting-dividend-policy\/\" target=\"_blank\" rel=\"noopener\">-e. Explain factors that affect dividend policy in practice;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/tax-systems-and-dividend-policy\/\" target=\"_blank\" rel=\"noopener\">-f. Calculate and interpret the effective tax rate on a given currency unit of corporate earnings under double taxation, dividend imputation, and split-rate tax systems;<\/a><\/em><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/payout-policies\/\" target=\"_blank\" rel=\"noopener\"><em>-g. Compare stable dividend with constant dividend payout ratio, and calculate the dividend under each policy;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/share-repurchases\/\" target=\"_blank\" rel=\"noopener\"><em>-h. Compare share repurchase methods;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/effects-of-repurchases-on-earnings-per-share\/\" target=\"_blank\" rel=\"noopener\"><em>-i. Calculate and compare the effect of a share repurchase on earnings per share when 1) the repurchase is financed by the company\u2019s surplus cash and 2) the company uses debt to finance the repurchase;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/effect-of-share-repurchase-on-book-value-per-share\/\" target=\"_blank\" rel=\"noopener\"><em>-j. Calculate the effect of a share repurchase on book value per share;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/equivalence-of-cash-dividends-and-share-repurchases\/\" target=\"_blank\" rel=\"noopener\"><em>-k. Explain the choice between paying cash dividends and repurchasing share;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/global-trends-in-payout-policy\/\" target=\"_blank\" rel=\"noopener\"><em>-l. Describe broad trends in corporate payout policies;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/analysis-of-dividend-safety\/\" target=\"_blank\" rel=\"noopener\"><em>-m. Calculate and interpret dividend coverage ratios based on 1) Net income and 2) Free cash flow;<\/em><\/a><\/p>\n<p><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/sustainability-of-cash-dividends\/\" target=\"_blank\" rel=\"noopener\"><em>-n. Identify characteristics of companies that may not be able to sustain their cash dividend;<\/em><\/a><\/p>\n<h2>Reading 19: Environmental, Social, and Governance (ESG) Considerations in Investment Analysis<\/h2>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/global-variations-in-ownership-structures\/\" target=\"_blank\" rel=\"noopener\">-a. Describe global variations in ownership structures and the possible effects of these variations on corporate governance policies and practices;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/evaluating-corporate-governance-policies-and-procedures\/\" target=\"_blank\" rel=\"noopener\">-b. Evaluate the effectiveness of a company\u2019s corporate governance policies and practices;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/identifying-esg-related-risks-and-opportunities\/\" target=\"_blank\" rel=\"noopener\">-c. Describe how ESG-related risk exposures and investment opportunities may be identified and evaluated;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/evaluating-esg-related-risks-and-opportunities\/\" target=\"_blank\" rel=\"noopener\">-d. Evaluate ESG risk exposures and investment opportunities related to a company;<\/a><\/em><\/p>\n<h2>Reading 20: Cost of Capital: Advanced Topics<\/h2>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/financial-reporting-and-analysis-fra\/cost-of-capital-factors\/\" target=\"_blank\" rel=\"noopener\">-a. Explain top-down and bottom-up factors that impact the cost of capital;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/estimating-the-cost-of-debt\/\" target=\"_blank\" rel=\"noopener\">-b. Compare methods used to estimate the cost of debt;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/the-erp\/\" target=\"_blank\" rel=\"noopener\">-c. Explain historical and forward-looking approaches to estimating an equity risk premium;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/required-return-on-equity\/\" target=\"_blank\" rel=\"noopener\">-d. Compare methods used to estimate the required return on equity;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/the-cost-of-debt-and-equity-for-public-and-private-companies\/\" target=\"_blank\" rel=\"noopener\">-e. Estimate the cost of debt or required return on equity for a public and a private company;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/capital-structure-and-cost-of-capital-relative-to-peers\/\" target=\"_blank\" rel=\"noopener\">-f. Evaluate a company\u2019s capital structure and cost of capital relative to peers;<\/a><\/em><\/p>\n<h2>Reading 21: Corporate Restructuring<\/h2>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/types-of-corporate-restructuring\/\" target=\"_blank\" rel=\"noopener\">-a. Explain types of corporate restructurings and issuers\u2019 motivations for pursuing them;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/initial-evaluation\/\" target=\"_blank\" rel=\"noopener\">-b. Explain the initial evaluation of a corporate restructuring.;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/valuation-methods-used-in-corporate-restructuring\/\" target=\"_blank\" rel=\"noopener\">-c. Demonstrate valuation methods for, and interpret valuations of, companies involved in corporate restructuring;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/modeling-and-valuation\/\" target=\"_blank\" rel=\"noopener\">-d. Demonstrate how corporate restructurings affect an issuer\u2019s EPS, net debt, EBITDA ratio, and weighted average cost of capital;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/investment-action-evaluation\/\" target=\"_blank\" rel=\"noopener\">-e. Evaluate corporate investment actions, including equity investments, joint ventures, and acquisitions;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/evaluating-divestment-actions\/\" target=\"_blank\" rel=\"noopener\">-f. Evaluate corporate divestment actions, including sales and spin offs;<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/analystprep.com\/study-notes\/corporate-finance\/evaluating-restructuring-actions\/\" target=\"_blank\" rel=\"noopener\">-g. Evaluate cost and balance sheet restructuring;<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reading 18: Analysis of Dividends and Share Repurchases -a. Describe the expected effect of regular cash dividends, extra cash dividends, liquidating dividends, stock dividends, stock splits, and reverse stock splits on shareholders\u2019 wealth and a company\u2019s financial ratios; -b. Compare&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[102,345],"tags":[216,344,341],"class_list":["post-15254","post","type-post","status-publish","format-standard","hentry","category-cfa-level-2","category-corporate-finance","tag-cfa-level-2","tag-corporate-finance","tag-reading-19-capital-budgeting","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Study Notes for CFA\u00ae Level II \u2013 Corporate Issuers \u2013 offered by AnalystPrep - CFA, FRM, and Actuarial Exams Study Notes<\/title>\n<meta name=\"description\" content=\"Explore in-depth study notes covering various topics such as analysis of dividends and share repurchases, ESG considerations in investment analysis, cost of capital advanced topics, and corporate restructuring.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/analystprep.com\/study-notes\/cfa-level-2\/study-notes-for-cfa-level-ii-corporate-issuers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Study Notes for CFA\u00ae Level II \u2013 Corporate Issuers \u2013 offered by AnalystPrep - 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