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The Value of Real and Financial Risk Management

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Author Info
Marcel Boyer ()
M. Martin Boyer ()
René Garcia

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Abstract

We characterize a firm as a nexus of activities and projects with their associated cashflows. Production and operations activities and real risk management activities distribute cashflows over states of nature and time periods, leading to a transformation possibility frontier similar to a production function. The concavity of the frontier induces a firm to react more or less to changes in market prices of risks to attain the new value maximizing portfolio of real activities. Financial risk management helps implement these real project changes and alleviate the related reorganization and coordination problems. Empirically, we show that a firm's reactiveness to variations in risk prices is linked to its hedging activities. We also argue that financial risk management allows a firm to meet cashflow-at-risk or value-at-risk constraints at little or no cost.

Nous caractérisons une entreprise comme un ensemble de projets avec les flux monétaires qui y sont associés. Les activités de production et d'exploitation de même que les activités de gestion réelle des risques distribuent ces flux entre divers états de la nature et périodes. Il en résulte une frontière des possibilités de transformation des flux similaire à une frontière de production. La concavité de la frontière amène la firme à réagir plus ou moins aux changements dans les prix des risques pour atteindre le nouveau portefeuille optimal d’activités réelles. La gestion financière des risques aide à implémenter ces modifications dans les projets et allège ainsi les problèmes associés de réorganisation et de coordination. Empiriquement, nous montrons que le degré de réactivité de la firme aux variations des prix des risques influence ses activités de couverture. De plus, nous montrons que la gestion financière des risques permet à l’entreprise de rencontrer des contraintes de cashflow-à-risque ou de valeur-à-risque à peu ou pas de frais.

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Paper provided by CIRANO in its series CIRANO Working Papers with number 2005s-38.

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Date of creation: 01 Dec 2005
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Handle: RePEc:cir:cirwor:2005s-38

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Related research
Keywords: risk management; firm value; hedging; value at risk; gestion des risques; valeur de la firme; coordination; valeur à risque;

Find related papers by JEL classification:
G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies
G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Investment Policy
G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

References listed on IDEAS
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    Other versions:
  2. Walter Dolde, 1993. "The Trajectory Of Corporate Financial Risk Management," Journal of Applied Corporate Finance, Morgan Stanley, vol. 6(3), pages 33-41. [Downloadable!] (restricted)
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    Other versions:
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  23. Tufano, Peter, 1996. " Who Manages Risk? An Empirical Examination of Risk Management Practices in the Gold Mining Industry," Journal of Finance, American Finance Association, vol. 51(4), pages 1097-1137, September. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Martin Boyer & Karine Gobert, 2007. "The Impact of Switching Costs on Vendor Financing," Cahiers de recherche 07-18, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke. [Downloadable!]
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