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Climate change risk and the value of cash holdings

초록

영어

In this paper, we investigate the effects of the firm-level climate change risk on the marginal value of corporate cash holdings. The underlying idea is that climate change risks would induce firms to increase their demand for capital, which may also lead to an increase in the value of the cash holdings. As the climate change risk is an uncertainty for firms, investors would also positively evaluate the firm’s excess cash. A regression analysis finds a positive association between the firm-level climate change risk and the value of cash holdings. Furthermore, we also test how the green swan and financial constraint level affect the relationship. Subsample analysis shows that the market positively values the cash holdings of firms that are more sensitive to climate change and that are more financially constrained. Various robustness tests confirm that the baseline regression results are not necessarily driven by endogeneity.

목차

Abstract
1. Introduction
2. Hypothesis Development
3. Data and Methodology
3.1. Climate change risk variable
3.2. Marginal value of corporate cash holdings
3.3. Samples
4. Main Results
4.1. Descriptive statistics
4.2. Baseline estimation results
4.3. Robustness tests
5. Further Analysis
5.1. Green swan channel
5.2. Financial constraints channel
5.3. Cash holdings and dividend payout
6. Conclusion
References

저자정보

  • Sanghak Choi School of Business Administration, Ulsan National Institute of Science and Technology, UNIST-gil 50, Ulsan 44919, Republic of Korea
  • Hail Jung School of Business Administration, Ulsan National Institute of Science and Technology, UNIST-gil 50, Ulsan 44919, Republic of Korea
  • Daejin Kim Sungkyunkwan University SKK Business School, Jongno-gu, Seoul, South

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