Transcript legal
Discussion on:
The Determinants of Corporate Cash
Management Policy:
Evidence From Around the World
By Y. Kusnadi and K. C. J. Wei
December 12, 2008
Discussant: Jungwon Suh
Ewha Womans University
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Summary
The
paper documents evidence that the
following two sensitivities are affected by legal
protection of minority investors.
Cash-flow
sensitivity of cash holdings
Stock price sensitivity of cash holdings
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Suggestion
The
introduction need to elaborate more about
cash-stock price sensitivities.
Motivation?
Implications of empirical findings?
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Relation to Khurana et al. (2006)
Khurana
et al. document that there is a negative
relation between financially development and
cash-cash flow sensitivities.
LLSV
(1997, “Legal determinants of external
finance) find that investor protection is
negatively correlated with the size of capital
markets (i.e., financial development).
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Relation to Khurana et al. (2006)
Legal
protection and financial development go
hand in hand.
Some
might wonder whether the current study
is examining what Khurana et al. already
looked at.
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Motivation behind Cash-Stock Price
Sensitivities
The
idea is that under good legal protection,
stock price reflects future investment
opportunities better.
The
authors also argue that firms will hoard
cash in anticipation of future investment
opportunities.
The
authors are testing a joint hypothesis.
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Empirical Scheme
The
study pools all observations into one
regression model with a cash flow-legal
protection interaction term.
A
supplementary analysis might be interesting
as in Love (2003) Figure 1.
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We might want to see the following
Cash-cash flow
sensitivities
FR
US
Legal Protection
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Economic significance of result
Yes,
CF×Legal enters significantly with a
positive sign.
Is
the effect economically significant?
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Economic significance of result
What
would be the impact of a one-standarddeviation change in LEGAL on Δ(Cash
Holdings)?
Let’s
hold other variables constant.
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Economic significance of result
Mean value of Δ(Cash Holdings) = 0.0007
α6 = 0.0013 & α11 = -0.0099 (Table 4, reg (2))
Mean value of CF = 0.0618
Mean value of LEGAL = 3.05
Standard deviation of LEGAL = 1.31
The above expression is roughly equal to 0.0009015
for an one standard deviation increase in LEGAL.
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Economic significance of result
What
do we find?
One standard-deviation change in LEGAL leads to
a nonneligible change in Δ(Cash Holdings).
0.0009015 / σ(Δ(Cash Holdings)) = 14%
However, the overall impact of LEGAL on
Δ(Cash Holdings) is positive!!! Puzzling.
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