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Testing Theories of Capital Structure and Estimating the Speed of Adjustment

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Author Info
Huang, Rongbing
Ritter, Jay R.

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Abstract

This paper examines time-series patterns of external financing decisions and shows that publicly traded U.S. firms fund a much larger proportion of their financing deficit with external equity when the cost of equity capital is low. The historical values of the cost of equity capital have long-lasting effects on firms historical financing decisions. We also introduce a new econometric technique to deal with biases in estimates of the speed of adjustment toward target leverage. We find that firms adjust toward target leverage at a moderate speed, with a half-life of 3.7 years for book leverage, even after controlling for the traditional determinants of capital structure and firm fixed effects.

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Publisher Info
Article provided by Cambridge University Press in its journal Journal of Financial and Quantitative Analysis.

Volume (Year): 44 (2009)
Issue (Month): 02 (April)
Pages: 237-271
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Handle: RePEc:cup:jfinqa:v:44:y:2009:i:02:p:237-271_09

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  1. Harry DeAngelo & Linda DeAngelo & René M. Stulz, 2007. "Fundamentals, Market Timing, and Seasoned Equity Offerings," NBER Working Papers 13285, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Elsas, Ralf & Florysiak, David, 2008. "Empirical Capital Structure Research: New Ideas, Recent Evidence, and Methodological Issues," Discussion Papers in Business Administration 4743, University of Munich, Munich School of Management. [Downloadable!]
  3. DeAngelo, Harry & DeAngelo, Linda & Stulz, Rene, 2007. "Fundamentals, Market Timing, and Seasoned Equity Offerings," Working Paper Series 2007-13, Ohio State University, Charles A. Dice Center for Research in Financial Economics. [Downloadable!]
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This page was last updated on 2009-12-3.


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