Financial restructuring in fresh-start chapter 11 reorganizations

Randall A. Heron, Erik Lie, Kimberly J. Rodgers

Research output: Contribution to journalArticlepeer-review

16 Scopus citations

Abstract

We find that firms substantially reduce their debt burden in "fresh-start" Chapter 11 reorganizations, yet they emerge with higher debt ratios than what is typical in their respective industries. While cross-sectional regressions reveal that post-reorganization debt ratios are more in line with the predictions of the static trade-off theory, they also reveal that pre-reorganization debt ratios affect post-reorganization debt ratios. Collectively, these results suggest that impediments in Chapter 11 prevent firms from completely resetting their capital structures. We also find that firms that reported positive operating income leading up to Chapter 11 emerge faster, suggesting that it is quicker to remedy strictly financial distress than economic distress.

Original languageEnglish (US)
Pages (from-to)727-745
Number of pages19
JournalFinancial Management
Volume38
Issue number4
DOIs
StatePublished - Dec 2009

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

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