Asset substitution and structured financing

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6 Scopus citations

Abstract

This article shows how structured financing can be used to solve the asset substitution problem in a dynamic setting. Structuring induces the firms owner to optimally choose the first best operating strategy even though the owners value function might be locally convex (concave), which would ordinarily lead to overinvestment (underinvestment) in risky projects. This result is demonstrated in two different continuous time settingsone that is based on the risk-shifting framework of Leland (1998) and one that generalizes the scaled return model of Green (1984). It is shown that the contractual nature of the structuring is a key determinant of the issuing firms dynamic asset volatility. Furthermore, unlike nonstructured financing, the default (conversion) probability of a structured debt security may be increasing (decreasing) in the firms total assets. Structured securities are therefore hedge assets, which potentially explains the popularity of structured securities among investors and third-party issuers.

Original languageEnglish (US)
Pages (from-to)911-951
Number of pages41
JournalJournal of Financial and Quantitative Analysis
Volume44
Issue number4
DOIs
StatePublished - Aug 2009

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

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