DETERMINANDO A TAXA LIVRE DE RISCO PARA A APLICAÇÃO DO CAPM NO MERCADO BRASILEIRO

The adaptation of CAPM (Capital Asset Pricing Model) to Brazilian market has been subject for several academic papers. One of the aspects related to the subject refers to the parameterization of the risk-free rate (Rf), usually oscillating in the literature between the Poupança Yield, the Selic rate...

ver descrição completa

Detalhes bibliográficos
Autores: Piccoli, Pedro Guilherme Ribeiro, Cruz, June Alisson Westarb, Citadin, Michael Willian
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2014
País:Brasil
Recursos:Universidade do Estado de Santa Catarina (UDESC)
Repositorio:Revista Brasileira de Contabilidade e Gestão
Idioma:portugués
OAI Identifier:oai:ojs.revistas.udesc.br:article/4091
Acesso em linha:https://www.revistas.udesc.br/index.php/reavi/article/view/4091
Access Level:acceso abierto
Palavra-chave:Taxa Livre de Risco
CAPM
Aversão ao Risco
Flight to Quality
Risk-Free Rate
Risk Aversion
Tasa Libre de Riesgo
Aversión al Riesgo
Vuelo a la Calidad
Descrição
Resumo:The adaptation of CAPM (Capital Asset Pricing Model) to Brazilian market has been subject for several academic papers. One of the aspects related to the subject refers to the parameterization of the risk-free rate (Rf), usually oscillating in the literature between the Poupança Yield, the Selic rate and the yield from US treasury bonds. The following paper aimed to discover which of these constructs has the better fit to the CAPM’s risk free rate in Brazil. Basing on the flight to quality phenomena, we compared the behavior of Ibovespa with the behavior of these constructs. The conclusion is that, although all presented significant correlation with Ibovespa, the quality to explain the Ibovespa performance was better for the US treasury bonds, classifying it as the recommended asset to the risk-free rate in Brazil.