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Beta Coefficient

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Beta Coefficient?

Beta is a measure of how much an asset’s return moves in response to changes in the overall market return. A beta of 1 means the asset moves in line with the market, above 1 means it is more volatile than the market, and below 1 means it is less volatile.

How It Works

  • Run a regression of asset returns on market returns.
  • The slope of that regression line is the beta.
  • Use the beta in CAPM to estimate the required return on equity.
  • Update beta periodically because business risk profile changes over time.

Saudi Context

Saudi banking stocks often show betas close to 1 against the TASI, while petrochemical stocks frequently exceed 1 due to commodity price sensitivity.

Example

If a stock has a beta of 1.5 and the market rises 10 percent, the stock is expected to rise about 15 percent; if the market falls 10 percent, it is expected to fall about 15 percent.

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