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Journal of Financial Economics Vol. 121 No. 2 2016

US political corruption and firm financial policies

Jared D. Smith

North Carolina State University

open access

Abstract

Using US Department of Justice data on local political corruption, I find that firms in more corrupt areas hold less cash and have greater leverage than firms in less corrupt areas. The results are robust to including a range of controls and to using an instrumental variable approach, two alternative survey measures of corruption, and propensity score matching. Further, the association between corruption and leverage is largest among firms that operate primarily around their headquarters. Overall, the evidence is consistent with the hypothesis that firms manage liquidity downward and debt obligations upward to limit expropriation by corrupt local officials.

DOI
10.1016/j.jfineco.2015.08.021
Volume
121
Issue
2
Pages
350-367
Language
en
Sources
crossref bibtex:phds-export.bib openalex

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