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Journal of Corporate Finance Vol. 16 No. 2 2010

Investment timing, liquidity, and agency costs of debt

Stefan Hirth1; Marliese Uhrig‐Homburg

1 Aarhus University

open access

Abstract

This paper examines the effect of debt and liquidity on corporate investment in a continuous-time framework. We show that stockholder–bondholder agency conflicts cause investment thresholds to be U-shaped in leverage and decreasing in liquidity. In the absence of tax effects, we derive the optimal level of liquid funds that eliminates agency costs by implementing the first-best investment policy for a given capital structure. In a second step we generalize the framework by introducing a tax advantage of debt, and we show that an interior solution for liquidity and capital structure optimally trades off tax benefits and agency costs of debt.

DOI
10.1016/j.jcorpfin.2010.01.002
Volume
16
Issue
2
Pages
243-258
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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