Business Faculty Publications
Title
Corporate Governance And Capital Structure Dynamics: An Empirical Study
Document Type
Article
Publication Date
Summer 6-1-2015
Publication Title
Journal of Financial Research
Keywords
board independence; financial leverage; corporate structure dynamics
Disciplines
Corporate Finance | Finance and Financial Management
Abstract
Consistent with theoretical predictions, we find that both a higher level of financial leverage and a faster speed of adjustment of leverage toward the shareholders’ desired level are associated with better corporate governance quality as defined by a more independent board featuring CEO–chairman separation and greater presence of outside directors, coupled with larger institutional shareholding. In contrast, managerial incentive compensation on average discourages use of debt or adjustments toward the shareholders’ desired level, consistent with its entrenchment effect. The effect of corporate governance on leverage adjustments is most pronounced when initial leverage is between the manager’s desired level and the shareholders’ desired level where the interests of managers and shareholders conflict.
Recommended Citation
Lioa, L., Mukherjee, T., & Wang, W. (2015). Corporate governance and capital structure dynamics: An empirical study. Journal of Financial Research, 38(2), 169-191. doi: 10.1111/jfir.12057
DOI
10.1111/jfir.12057
Version
Postprint
Volume
38
Issue
2