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Review of Financial Studies Vol. 37 No. 12 2024

The Imitation Game: The Imitation Game: How Encouraging Renegotiation Makes Good Borrowers Bad

Sean Flynn1; Andra C. Ghent2; Alexei Tchistyi1

1 Cornell University · 2 University of Utah

Abstract

We show that commercial mortgage borrowers behave opportunistically to attempt to obtain principal reductions. We develop a model in which lenders cannot perfectly observe borrowers’ use values and renegotiation is costly. We then exploit a tax rule change that reduced the cost of renegotiation. Consistent with the model predictions, borrowers with high private use values of the property are more likely to transfer into special servicing when lenders have a higher capacity to negotiate principal reductions after the rule change. Our results suggest adverse consequences of principal forgiveness for lenders.

DOI
10.1093/rfs/hhae060
Volume
37
Issue
12
Pages
3648-3709
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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