Share pledges and firm value

Share pledging is when shareholdings are used as collateral to obtain loans. While uncommon in many developed economies, the practice is prevalent in the Chinese capital markets. Using a sample of Chinese listed firms over 2003–2015, we find a positive association between share pledges by the larges...

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Vydané v:Pacific-Basin finance journal Ročník 55; s. 192 - 205
Hlavní autori: Li, Michelle, Liu, Chelsea, Scott, Tom
Médium: Journal Article
Jazyk:English
Vydavateľské údaje: Elsevier B.V 01.06.2019
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ISSN:0927-538X, 1879-0585
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Abstract Share pledging is when shareholdings are used as collateral to obtain loans. While uncommon in many developed economies, the practice is prevalent in the Chinese capital markets. Using a sample of Chinese listed firms over 2003–2015, we find a positive association between share pledges by the largest shareholder and firm value. To alleviate concerns around the robustness of our results, we examine the relationship between share pledging and firm value using the Heckman selection model, a difference-in-differences model, change models, and employ other additional tests. Further, we examine stock price crash risk for the pledged firms and find no evidence of any increase in crash risk, which may partially explain the positive association between share pledging and firm value. Our results provide insights into the controversial practice of share pledging in the developing market of China. •Share pledging uses shareholdings as collateral for loans and is common in some countries.•Using Chinese data we find that share pledges by the largest shareholder of a firm are positively associated with firm value.•We run tests to alleviate concerns around potential endogeneity and find consistent results.•We find no association between shares pledges and stock price crash risk.
AbstractList Share pledging is when shareholdings are used as collateral to obtain loans. While uncommon in many developed economies, the practice is prevalent in the Chinese capital markets. Using a sample of Chinese listed firms over 2003–2015, we find a positive association between share pledges by the largest shareholder and firm value. To alleviate concerns around the robustness of our results, we examine the relationship between share pledging and firm value using the Heckman selection model, a difference-in-differences model, change models, and employ other additional tests. Further, we examine stock price crash risk for the pledged firms and find no evidence of any increase in crash risk, which may partially explain the positive association between share pledging and firm value. Our results provide insights into the controversial practice of share pledging in the developing market of China. •Share pledging uses shareholdings as collateral for loans and is common in some countries.•Using Chinese data we find that share pledges by the largest shareholder of a firm are positively associated with firm value.•We run tests to alleviate concerns around potential endogeneity and find consistent results.•We find no association between shares pledges and stock price crash risk.
Author Liu, Chelsea
Scott, Tom
Li, Michelle
Author_xml – sequence: 1
  givenname: Michelle
  orcidid: 0000-0002-6636-593X
  surname: Li
  fullname: Li, Michelle
  email: michelle.li@auckland.ac.nz
  organization: Department of Accounting and Finance, University of Auckland Business School, New Zealand
– sequence: 2
  givenname: Chelsea
  surname: Liu
  fullname: Liu, Chelsea
  organization: Adelaide Business School, University of Adelaide, Australia
– sequence: 3
  givenname: Tom
  orcidid: 0000-0002-8694-6344
  surname: Scott
  fullname: Scott, Tom
  organization: Accounting Department, Auckland University of Technology, New Zealand
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Keywords Firm value
Corporate governance
Share pledging
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Snippet Share pledging is when shareholdings are used as collateral to obtain loans. While uncommon in many developed economies, the practice is prevalent in the...
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Publisher
StartPage 192
SubjectTerms Corporate governance
Firm value
Share pledging
Tobin's Q
Title Share pledges and firm value
URI https://dx.doi.org/10.1016/j.pacfin.2019.04.001
Volume 55
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