When a similar company can't be found to use in estimating a divisional beta, the division's own records can sometimes be used instead. This method is called:

A) pure play.
B) CAPM.
C) accounting beta.
D) financial accounting.

Pure Play

Refers to a company that focuses on a specific industry segment, offering a narrow and specialized range of products or services.

Divisional Beta

A measurement of the risk associated with a particular division of a company, relative to the overall market.

Accounting Beta

A measure of the sensitivity of a company's operating income to changes in the economy or its sector, used for risk assessment in strategic planning.