Debt maturity structure and credit quality

Radhakrishnan Gopalan, Fenghua Song, Vijay Yerramilli

Research output: Contribution to journalArticlepeer-review

92 Scopus citations

Abstract

We examine whether a firm's debt maturity structure affects its credit quality. Consistent with theory, we find that firms with greater exposure to rollover risk (measured by the amount of long-term debt payable within a year relative to assets) have lower credit quality; long-term bonds issued by those firms trade at higher yield spreads, indicating that bond market investors are cognizant of rollover risk arising from a firm's debt maturity structure. These effects are stronger among firms with a speculative-grade rating and declining profitability, and during recessions.

Original languageEnglish (US)
Pages (from-to)817-842
Number of pages26
JournalJournal of Financial and Quantitative Analysis
Volume49
Issue number4
DOIs
StatePublished - Aug 5 2014

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

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