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Journal of Finance Vol. 80 No. 3 2025

Excess Capacity, Marginal q, and Corporate Investment

Gustavo Grullon; David L. Ikenberry1,2

1 Texas Tech University · 2 United States Securities and Exchange Commission

open access

Abstract

Theory posits that when managers anticipate excess capacity, average q becomes a biased estimator of marginal q as the potential for underutilizing new capital reduces the marginal benefit of investing. After correcting for this source of measurement error, the explanatory power of Tobin's q substantially improves in time‐series and cross‐sectional regressions as well as in out‐of‐sample tests. These findings, together with a secular erosion in capacity utilization, help explain why corporate investment rates have been declining for decades despite average q increasing significantly. Our analysis indicates that economic rigidities have contributed to the persistent erosion in capacity utilization.

DOI
10.1111/jofi.13439
Volume
80
Issue
3
Pages
1533-1592
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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