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Journal article

Financing payouts

Abstract:
We find that 43% of firms that make payouts also raise capital during the same year, resulting in 31% of aggregate payouts being externally financed, primarily with debt. Most financed payouts cannot be explained by payout-smoothing in response to volatile earnings or investment—rather, they are the result of firms persistently setting payouts above free cash flow. In fact, 25% of aggregate payouts could not have been paid without the firms simultaneously raising capital. Profitable firms with moderate growth use debt-financed payouts to jointly manage their leverage and cash, thus highlighting the close relationship between payout and capital structure decisions.
Publication status:
Published
Peer review status:
Peer reviewed

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Publisher copy:
10.1017/S0022109024000231

Authors


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Institution:
University of Oxford
Division:
SSD
Department:
Saïd Business School
Role:
Author
ORCID:
0000-0002-5627-5316


Publisher:
Cambridge University Press
Journal:
Journal of Financial and Quantitative Analysis More from this journal
Volume:
60
Issue:
4
Pages:
1586 - 1624
Publication date:
2024-04-01
Acceptance date:
2024-02-20
DOI:
EISSN:
1756-6916
ISSN:
0022-1090


Language:
English
Pubs id:
1627737
Local pid:
pubs:1627737
Deposit date:
2024-02-22

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