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The impact of unemployment subsidies on firms- corporate finance choices and credit ratings. an analysis on the effects of economic cyclicality

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Detalhes bibliográficos
Resumo:This paper studies the relation between unemployment subsidies, considered as a proxy for the unemployment risk, and corporate finance decisions. It is empirically demonstrated that a decrease in the generosity of unemployment compensations - because of the lower recipiency rate - is associated with lower debt levels, partly to mitigate the greater risk of costly layoffs faced by employees. The reduction in leverage is particularly severe for cyclical firms. Furthermore, the paper proves the absence of a relation between changes in unemployment benefits and firms’ default risk, as their credit ratings and interest coverage ratios remain constant.
Autores principais:Mazzali, Francesca
Assunto:Labor economics Unemployment subsidies Capital structure Leverage Credit ratings Default risk U.S. Cyclicality Size Age.
Ano:2023
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
Descrição
Resumo:This paper studies the relation between unemployment subsidies, considered as a proxy for the unemployment risk, and corporate finance decisions. It is empirically demonstrated that a decrease in the generosity of unemployment compensations - because of the lower recipiency rate - is associated with lower debt levels, partly to mitigate the greater risk of costly layoffs faced by employees. The reduction in leverage is particularly severe for cyclical firms. Furthermore, the paper proves the absence of a relation between changes in unemployment benefits and firms’ default risk, as their credit ratings and interest coverage ratios remain constant.