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Tests of a Signaling Hypothesis: The Choice between Fixed- and Adjustable-Rate Debt

José Guedes; Rex Thompson

Southern Methodist University

Review of Financial Studies 1995

We develop a model wherein the choice between adjustable- and fixed-rate debt can serve as a signal of firm quality. The nature of the signal depends on expected inflation volatility relative to other risk parameters. Evidence from a matched sample of debt announcements over the period 1978 to 1986 shows a difference of - 2.05 \ \rm percent between stock price reactions to adjustable rate and fixed rate announcements when expected inflation volatility is above an estimated threshold. Below this threshold, the difference is +0.98 \ \rm percent. The evidence supports the hypothesis that the riskier debt choice serves as a favorable signal of firm quality.

DOI
10.1093/rfs/8.3.605
Volume
8 (3)
Pages
605-636
Language
en
Export
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