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Record W2186649235

Restructuring Failure and Optimal Capital Structure

2014· article· en· W2186649235 on OpenAlexaff
Alfred Lehar

Bibliographic record

Venuenot available
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Insolvency and Governance
Canadian institutionsUniversity of Calgary
Fundersnot available
KeywordsBankruptcyCapital structureLeverage (statistics)RestructuringCreditorDebtDebt restructuringBusinessEquity valueFinanceMonetary economicsEconomicsInternal debtDebt levels and flows
DOInot available

Abstract

fetched live from OpenAlex

I build a dynamic capital structure model that allows the firm to renegotiate debt with its creditors. Renegotiations between creditors and equity holders are not always successful as debt forgiveness by some creditors increases the value of other creditors ’ debt claims. Rationally anticipating that the firm’s assets are insufficient to cover the creditors ’ claims under these externalities debtholders refuse to participate in a restructuring and the firm is inefficiently liquidated. The probability of successful renegotiations increases in the value of the firms assets at the time of restructuring, the concentration of the debt structure, and in the costs of liquidating the firm’s assets. Anticipating the outcome of the debt restructuring I solve for the firm’s optimal capital structure in a dynamic tradeoff model. Contrasting the classical tradeoff theory optimal leverage is non-monotonic in bankruptcy costs. When bankruptcy costs are low and debt is held by multiple creditors renegotiations will fail and optimal leverage is decreasing in bankruptcy costs in line with the trade-off theory. High bankruptcy costs increase the probability that renegotiations succeed making debt more attractive resulting in higher optimal leverage. Firms with low bankruptcy costs will optimally have a concentrated debt structure while firms with high bankruptcy costs maximize ex-ante firm value with dispersed debt. Preliminary and incomplete 1

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.745
Threshold uncertainty score0.370

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.005
GPT teacher head0.165
Teacher spread0.160 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations6
Published2014
Admission routes1
Has abstractyes

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