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Journal of Finance Vol. 68 No. 5 2013

Corporate Diversification and the Cost of Capital

Rebecca N. Hann; Maria Ogneva; Oguzhan Ozbas1,2

1 Chinese University of Hong Kong · 2 Harz University of Applied Sciences

Abstract

We examine whether organizational form matters for a firm's cost of capital. Contrary to the conventional view, we argue that coinsurance among a firm's business units can reduce systematic risk through the avoidance of countercyclical deadweight costs. We find that diversified firms have, on average, a lower cost of capital than comparable portfolios of stand‐alone firms. In addition, diversified firms with less correlated segment cash flows have a lower cost of capital, consistent with a coinsurance effect. Holding cash flows constant, our estimates imply an average value gain of approximately 5% when moving from the highest to the lowest cash flow correlation quintile.

DOI
10.1111/jofi.12067
Volume
68
Issue
5
Pages
1961-1999
Language
en
Sources
openalex bibtex:phds-export.bib crossref

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