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Corporate Finance: Behavioral

Paper Session

Saturday, Jan. 6, 2024 2:30 PM - 4:30 PM (CST)

Marriott Rivercenter, Grand Ballroom Salon D
Hosted By: American Finance Association
  • Chair: Lin Peng, CUNY-Baruch College

A Theory of Fair CEO Pay

Pierre Chaigneau
,
Queen's University
Alex Edmans
,
London Business School
Daniel Gottlieb
,
London School of Economics

Abstract

This paper studies optimal executive pay when the CEO is concerned about fairness: if his wage falls below a perceived fair share of output, the CEO suffers disutility that is increasing in the discrepancy. Fairness concerns do not lead to fair wages always being paid -- to induce effort, the firm threatens the CEO with unfair wages if output is sufficiently low. The optimal contract sometimes involves performance shares: the CEO is paid a constant share of output if it is sufficiently high, but the wage drops discontinuously to zero if output falls below a threshold. Even if the incentive constraint is slack, the optimal contract continues to involve pay-for-performance, to address the CEO's fairness concerns and ensure his participation. Thus, the firm can implement strictly positive levels of effort ``for free.'' This rationalizes pay-for-performance even if the CEO does not need effort incentives.

Does Greater Public Scrutiny Hurt a Firm’s Performance?

Benjamin Bennett
,
Tulane University
Rene Stulz
,
Ohio State University
Zexi Wang
,
Lancaster University

Abstract

Public attention to a firm may provide valuable monitoring, but it may also have a dark side by constraining management’s decisions and distracting it. We use inclusion in the S&P 500 index as a positive shock to public attention. Media coverage, Google searches, SEC downloads, SEC comment letters, shareholder proposals, analyst coverage, and lawsuits increase following inclusion. Post-inclusion performance falls and is negatively related to the increase in attention. Included firms’ investment and payout policies become more similar to those of index peers and the increase in similarity is positively related to the size of the attention increase.

The Real Effects of Sentiment and Uncertainty

Justin Birru
,
Ohio State University
Trevor Young
,
Tulane University

Abstract

The effects of sentiment should be strongest during times of heightened valuation uncertainty. As such, we document a significant amplifying role for market uncertainty in the relation between sentiment and aggregate investment. A one-standard-deviation increase in uncertainty more than doubles the effect of sentiment on investment. Moreover, allowing uncertainty-dependent sentiment effects substantially increases explanatory power (i.e., R2). Our results are robust to many sentiment, uncertainty, and investment measures. We also document similar effects for aggregate equity issuance. Consistent with theory, we find even stronger results in the cross-section of valuation uncertainty. The evidence suggests that the importance of sentiment for corporate decisions varies over time and depends crucially on the underlying level of market uncertainty.

The Impact of Beliefs on Credit Markets: Evidence from Rating Agencies

Chen Wang
,
University of Notre Dame
Gregory Weitzner
,
McGill University

Abstract

An open question in finance and economics is how the beliefs of agents affect the credit cycle and real economic activity. We analyze the impact of beliefs on credit market conditions in the context of credit rating agencies (CRAs). We measure CRAs' subjective beliefs as the difference between their predictions of future aggregate credit spreads and the consensus forecasts of other financial institutions. When CRAs are relatively more optimistic, they issue higher credit ratings even though their forecasts do not contain additional information regarding future credit market conditions. This optimism leads to lower initial yields and subsequent negative returns for newly issued bonds. In response to this mispricing, firms increase their debt, leverage, and investment, where the effects are concentrated among rated firms. A one standard deviation increase in CRA optimism results in a 3.5% increase in leverage and a 2% increase in investment among rated firms. Our analysis shows how subjective beliefs drive aggregate financing and investment behavior through mispricing in credit markets.

Discussant(s)
Ron Kaniel
,
University of Rochester
Zhi Da
,
University of Notre Dame
R. david Mclean
,
Georgetown University
Marco Giacoletti
,
University of Southern California
JEL Classifications
  • G3 - Corporate Finance and Governance