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Journal of Financial Stability Vol. 6 No. 2 2010

Debt, hedging and human capital

Stephen D. Smith1,2; Larry D. Wall1

1 Federal Reserve Bank of Atlanta · 2 Georgia State University

open access

Abstract

This paper provides a theory of debt and hedging based on human capital. We distinguish human capital from physical capital in two ways: (1) human capital is inalienable and can exercise a one-sided option to leave the firm and (2) human capital is not perfectly replaceable. We show that a firm may reach the first best solution while issuing debt or equity to outsiders provided that either the insiders receive a senior claim or that the firm hedges. We then show that given asymmetric information concerning costs the only viable solution has the firm issuing debt to outsiders and hedging.

DOI
10.1016/j.jfs.2008.12.001
Volume
6
Issue
2
Pages
55-63
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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