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The Design of Internal Control and Capital Structure

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Author Info
Berkovitch, Elazar
Israel, Ronen
Abstract

We study the design of internal control and capital structure. We pose the question, When is control allocated only to shareholders and when is it allocated to other stakeholders, such as debtholders, or the management team? We show that shareholders (debtholders) get control when the firm's cash flow is relatively sensitive (insensitive) to managerial effort. Our theory implies that the signs of the correlations between endogenous variables when shareholders have absolute control are reversed when debtholders have veto power. In particular, debt level and firm value are negatively (positively) correlated when debtholders have veto power (shareholders have absolute control). Article published by Oxford University Press on behalf of the Society for Financial Studies in its journal, The Review of Financial Studies.

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Article provided by Oxford University Press for Society for Financial Studies in its journal Review of Financial Studies.

Volume (Year): 9 (1996)
Issue (Month): 1 ()
Pages: 209-40
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Handle: RePEc:oup:rfinst:v:9:y:1996:i:1:p:209-40

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  1. Gary Gorton & Bruce D. Grundy, 1996. "Executive Compensation and the Optimality of Managerial Entrenchment," NBER Working Papers 5779, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Markus Lehmann, 2004. "Voluntary Environmental Agreements and Competition Policy," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 28(4), pages 435-449, August. [Downloadable!] (restricted)
  3. David R. Skeie, 2007. "Vesting and control in venture capital contracts," Staff Reports 297, Federal Reserve Bank of New York. [Downloadable!]
  4. Matthew J. Clayton & Jay C. Hartzell & Joshua V. Rosenberg, 2003. "The impact of CEO turnover on equity volatility," Staff Reports 166, Federal Reserve Bank of New York. [Downloadable!]
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