Logo image
Value of Faith: Evidence on Religious Environment and Cost of Debt
Other   Open access

Value of Faith: Evidence on Religious Environment and Cost of Debt

Jie Cai
SSRN Electronic Journal
2013
url
https://doi.org/10.2139/ssrn.2306014View
Open

Abstract

Previous studies document that social norms, such as religion, influences individual and corporate decision making. Using samples of credit ratings, bond yields, and debt covenants, we examine whether the religious environment of a firm influences outside parties' perception of the firm and their business transactions. We find that firms located in the more religious areas receive better credit ratings. Bond investors demand lower yields and impose fewer covenants on such firms. Additional tests suggest that these findings are unlikely to be driven by omitted variables or reverse causality. Our study highlights the important role of social norms in business transactions

Metrics

11 Record Views

Details

Logo image