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Securitization and Capital Structure in Nonfinancial Firms: An Empirical Investigation
Journal article   Peer reviewed

Securitization and Capital Structure in Nonfinancial Firms: An Empirical Investigation

Michael Lemmon, Laura Xiaolei Liu, Mike Qinghao Mao and Greg Nini
The Journal of finance (New York), v 69(4), pp 1787-1825
01 Aug 2014

Abstract

Business & Economics Business, Finance Economics Social Sciences
Contrary to recent accounts of off-balance-sheet securitization by financial firms, we show that asset securitization by nonfinancial firms provides a valuable form of financing for shareholders without harming debtholders. Using data from firms' SEC filings, we find that securitization is attractive to firms in the middle of the credit quality distribution, which are the firms with the most to gain. Upon initiation, firms experience positive abnormal stock returns and zero abnormal bond returns, and largely use the securitization proceeds to repay existing debt. Securitization minimizes financing costs by reducing expected bankruptcy costs and providing access to segmented credit markets.

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Domestic collaboration
International collaboration
Web of Science research areas
Business, Finance
Economics
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