DIFFERENT PROXIES FOR INFORMATION ASYMMETRIES

Một phần của tài liệu an independent thesis submitted in fulfillment of the requirements for the degree of doctor of philosophy (Trang 312 - 329)

APPENDIX H ROBUSTNESS TESTS FOR RQ4

H.1. DIFFERENT PROXIES FOR INFORMATION ASYMMETRIES

In the main analysis (Section 5.5), IAINDEX was used to proxy for borrower information asymmetries. This appendix employs its four components (i.e., LN(FIRMAGE),R&D,FCSTERROR, and DISPERSION) as a robustness test. Tables H1 through H4 report the robustness test results using LN(FIRMAGE), R&D, FCSTERROR, and DISPERSION as a proxy for information asymmetries, respectively. They are consistent with the findings in Chapter 5, Section 5.5.

299

Table H1: Second stage regression results for RQ4 with information asymmetries proxied by LN(FIRMAGE)

This table documents the interaction effects of information asymmetries and lending relationship on loan terms with LN(FIRMAGE)as a proxy for information asymmetries.

Column (1) through (5) and Column (6) through to (10) are, respectively, the second stage regressions of equations 3.11 through 3.15 (the AISD, COLLATERAL, MATURITY, COVINDEX, and LN(FACSIZE) equations, respectively) after including LN(FIRMAGE)×REL(D) for revolving and term loan samples. Numbers in parentheses are standard errors corrected for heteroscedasticity.

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel A: Loan Terms

FittedCOLLATERAL 1.617*** 0.879*** 1.302*** -0.164*** 1.653*** 1.437*** 1.783*** -0.301***

(0.064) (0.116) (0.066) (0.046) (0.243) (0.328) (0.155) (0.109) FittedMATURITY -0.244*** -0.089*** 0.405*** 1.097*** -0.164** -0.010 0.143*** 1.289***

(0.030) (0.017) (0.021) (0.012) (0.071) (0.014) (0.038) (0.024) FittedCOVINDEX 0.112*** 0.118*** 0.428*** -0.285*** -0.027 0.023*** 0.102** 0.052***

(0.015) (0.012) (0.022) (0.013) (0.027) (0.005) (0.040) (0.013) FittedLN(FACSIZE) -0.072*** -0.116*** 0.385*** -0.100*** -0.056* -0.029*** 0.339*** 0.077***

(0.016) (0.007) (0.016) (0.014) (0.033) (0.005) (0.031) (0.019) Panel B: Information Asymmetry

LN(FIRMAGE) -0.013 -0.059*** 0.143*** 0.022 -0.152*** -0.034 -0.010 -0.051 -0.027 0.104***

(0.016) (0.011) (0.028) (0.017) (0.011) (0.036) (0.008) (0.055) (0.024) (0.021) Panel C: Lending Relationship

REL(D) -0.120** -0.055 -0.096 0.059 0.111*** 0.000 -0.007 -0.259 -0.060 0.440***

(0.052) (0.041) (0.097) (0.057) (0.039) (0.132) (0.028) (0.200) (0.082) (0.072) Panel D: Interaction Term

LN(FIRMAGE)×REL(D) 0.023 0.007 -0.045 0.010 0.062*** -0.060 -0.013 0.023 0.051 -0.048

(0.017) (0.010) (0.034) (0.021) (0.014) (0.050) (0.012) (0.077) (0.032) (0.029)

300

(Table H1 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics

LN(TOTALASSETS) 0.494*** 0.472***

(0.007) (0.011) PROFITABILITY -0.147*** -0.208*** 0.087 0.096** -0.240*** -0.186* -0.098** 0.096 0.145*** -0.222***

(0.057) (0.039) (0.087) (0.049) (0.038) (0.097) (0.040) (0.122) (0.053) (0.040) LEVERAGE 0.187*** 0.618*** 0.203** -0.405*** -0.720*** 0.147 0.195*** 0.454*** -0.310*** -0.853***

(0.063) (0.042) (0.093) (0.051) (0.041) (0.125) (0.028) (0.142) (0.062) (0.058) M/B -0.016** -0.042*** 0.034** 0.003 0.014** -0.060*** -0.012*** 0.017 -0.015 0.109***

(0.008) (0.005) (0.015) (0.011) (0.006) (0.022) (0.004) (0.034) (0.016) (0.013)

TANGIBILITY -0.098*** -0.019

(0.027) (0.019)

LN(1+COVERAGE) -0.107*** -0.210***

(0.011) (0.029)

CONCENTRATION 0.497*** 0.082***

(0.040) (0.032)

LN(ASSETMATURITY) 0.072*** 0.102***

(0.017) (0.037)

EARNINGSVARIANCE -2.561*** -1.500***

(0.250) (0.515)

TAX_ASSETS 5.191*** 5.343***

(0.542) (1.047)

301

(Table H1 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics (cont.)

REGULATED -0.290*** -1.147***

(0.072) (0.267)

CFVOLATILITY -0.663*** -0.355

(0.188) (0.226)

CURRENTRATIO -0.050*** -0.117***

(0.005) (0.008) Panel F: Lender Characteristic

TOPLENDERS -0.001 0.030** 0.187*** -0.113*** -0.125*** -0.237*** 0.009 -0.188*** -0.081*** 0.264***

(0.017) (0.012) (0.032) (0.020) (0.013) (0.044) (0.008) (0.064) (0.028) (0.023) Panel G: Other Loan Characteristics

SYNDICATION -0.114*** 0.074*** 0.127* 0.356***

(0.039) (0.027) (0.075) (0.040)

FIRSTLOAN -0.023 -0.003 0.146*** -0.168*** -0.100*** 0.022 0.003 0.294*** -0.138*** -0.169***

(0.027) (0.020) (0.047) (0.031) (0.020) (0.063) (0.014) (0.097) (0.044) (0.030)

TRANCHE 0.081*** 0.126*

(0.021) (0.075)

LENDERNUMBER 0.027*** 0.017***

(0.001) (0.001) RECAPITALIZATION 0.007 -0.032** -0.123*** 0.248*** 0.164*** 0.133** -0.006 -0.041 0.246*** 0.034

(0.023) (0.015) (0.037) (0.021) (0.016) (0.057) (0.011) (0.084) (0.034) (0.030)

302

(Table H1 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel G: Other Loan Characteristics (cont.)

ACQUISITION 0.059** 0.009 -0.060 0.186*** -0.028 0.287*** 0.007 0.365*** 0.329*** -0.487***

(0.029) (0.020) (0.059) (0.028) (0.024) (0.068) (0.013) (0.099) (0.042) (0.035) OTHERPURPOSE -0.282*** -0.345*** -1.309*** 0.362*** 1.560*** 0.043 -0.003 0.906*** -0.317*** -1.015***

(0.049) (0.044) (0.059) (0.057) (0.028) (0.117) (0.022) (0.190) (0.100) (0.070) Panel H: Macroeconomic Factors

LIBOR -0.022** -0.104***

(0.009) (0.024)

IRVOLATILITY 0.572 8.967***

(0.771) (1.778)

TERMPREMIUM -0.040** -0.245***

(0.020) (0.050) CREDITSPREAD 0.299*** 0.082*** -0.523*** 0.192*** 0.391*** 0.702*** -0.016 -1.185*** 0.372*** 1.441***

(0.031) (0.020) (0.036) (0.024) (0.019) (0.141) (0.023) (0.133) (0.068) (0.057)

Constant 1.723*** 0.184 -1.606*** -1.491*** 1.816*** 2.848*** -1.961*** -6.673***

(0.120) (0.160) (0.091) (0.079) (0.389) (0.380) (0.213) (0.181) Observations 11,179 7,878 11,431 12,434 12,434 4,067 3,461 4,246 4,490 4,490

R2 0.538 0.300 0.843 0.228 0.188 0.856

AdjustedR2 0.537 0.299 0.843 0.224 0.184 0.855

Ȥ2 1637 4982 240 1568

PseudoR2 0.294 0.143 0.132 0.107

Note:The superscripts ***, **, and * indicate statistical significance at the 1%, 5%, and 10% levels, respectively.

303

Table H2: Second stage regression results for RQ4 with information asymmetries proxied by R&D

This table documents the interaction effects of information asymmetries and lending relationship on loan terms with R&D as a proxy for information asymmetries. Column (1) through (5) and Column (6) through to (10) are, respectively, the second stage regressions of equations 3.11 through 3.15 (the AISD, COLLATERAL, MATURITY, COVINDEX, and LN(FACSIZE) equations, respectively) after including R&D×REL(D) for revolving and term loan samples. Numbers in parentheses are standard errors corrected for heteroscedasticity.

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel A: Loan Terms

FittedCOLLATERAL 1.640*** 0.836*** 1.259*** -0.102** 1.798*** 1.676*** 1.791*** -0.443***

(0.060) (0.109) (0.061) (0.045) (0.240) (0.322) (0.153) (0.110) FittedMATURITY -0.250*** -0.098*** 0.400*** 1.114*** -0.152** -0.003 0.142*** 1.293***

(0.032) (0.017) (0.021) (0.012) (0.071) (0.013) (0.036) (0.025) FittedCOVINDEX 0.119*** 0.130*** 0.412*** -0.275*** -0.006 0.025*** 0.093** 0.055***

(0.015) (0.012) (0.022) (0.012) (0.026) (0.005) (0.039) (0.012) FittedLN(FACSIZE) -0.066*** -0.122*** 0.396*** -0.103*** -0.073** -0.033*** 0.345*** 0.071***

(0.016) (0.007) (0.016) (0.014) (0.033) (0.004) (0.030) (0.018) Panel B: Information Asymmetry

R&D 0.468* 0.346** -0.544 -1.096*** 0.860*** -0.928* 0.232* 0.546 -2.310*** 0.969***

(0.252) (0.166) (0.343) (0.282) (0.163) (0.511) (0.120) (0.757) (0.394) (0.254) Panel C: Lending Relationship

REL(D) -0.059*** -0.020 -0.220*** 0.075*** 0.280*** -0.141*** -0.022** -0.164** 0.066** 0.277***

(0.019) (0.014) (0.034) (0.021) (0.014) (0.045) (0.010) (0.067) (0.028) (0.025) Panel D: Interaction Term

R&D×REL(D) 0.079 -0.258 -0.122 0.533 0.509** -0.073 0.142 -1.665 0.129 1.554***

(0.366) (0.197) (0.515) (0.443) (0.238) (0.781) (0.244) (1.156) (0.642) (0.375)

304

(Table H2 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics

LN(TOTALASSETS) 0.480*** 0.481***

(0.008) (0.011) PROFITABILITY -0.122** -0.184*** 0.054 0.054 -0.169*** -0.254** -0.083** 0.113 0.064 -0.140***

(0.058) (0.038) (0.089) (0.050) (0.039) (0.102) (0.038) (0.131) (0.052) (0.041) LEVERAGE 0.202*** 0.653*** 0.184** -0.408*** -0.696*** 0.110 0.204*** 0.417*** -0.362*** -0.807***

(0.063) (0.041) (0.092) (0.051) (0.043) (0.125) (0.027) (0.142) (0.062) (0.058) M/B -0.022*** -0.038*** 0.030** 0.006 0.015** -0.034 -0.012*** 0.023 0.004 0.080***

(0.008) (0.006) (0.015) (0.010) (0.006) (0.023) (0.004) (0.034) (0.016) (0.013)

TANGIBILITY -0.093*** -0.010

(0.027) (0.018)

LN(1+COVERAGE) -0.103*** -0.207***

(0.011) (0.028)

CONCENTRATION 0.570*** 0.084***

(0.038) (0.030)

LN(ASSETMATURITY) 0.063*** 0.102***

(0.017) (0.037)

EARNINGSVARIANCE -2.644*** -1.485***

(0.256) (0.535)

TAX_ASSETS 4.926*** 5.587***

(0.537) (1.043)

305

(Table H2 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics (cont.)

REGULATED -0.233*** -1.156***

(0.072) (0.266)

CFVOLATILITY -0.583*** -0.156

(0.187) (0.218)

CURRENTRATIO -0.049*** -0.123***

(0.005) (0.008) Panel F: Lender Characteristic

TOPLENDERS 0.002 0.034*** 0.190*** -0.111*** -0.124*** -0.230*** 0.011 -0.196*** -0.080*** 0.268***

(0.017) (0.012) (0.032) (0.020) (0.013) (0.044) (0.008) (0.064) (0.028) (0.023) Panel G: Other Loan Characteristics

SYNDICATION -0.117*** 0.060** 0.110 0.358***

(0.039) (0.026) (0.075) (0.039)

FIRSTLOAN -0.019 0.004 0.121** -0.168*** -0.078*** 0.026 0.001 0.292*** -0.122*** -0.184***

(0.027) (0.019) (0.047) (0.031) (0.020) (0.063) (0.014) (0.096) (0.044) (0.030)

TRANCHE 0.081*** 0.076

(0.021) (0.072)

LENDERNUMBER 0.028*** 0.017***

(0.001) (0.001) RECAPITALIZATION 0.004 -0.031** -0.130*** 0.245*** 0.166*** 0.116** -0.005 -0.038 0.233*** 0.042

(0.023) (0.015) (0.037) (0.021) (0.016) (0.056) (0.011) (0.084) (0.034) (0.030)

306

(Table H2 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel G: Other Loan Characteristics (cont.)

ACQUISITION 0.049* -0.001 -0.047 0.188*** -0.052** 0.246*** 0.002 0.365*** 0.325*** -0.483***

(0.029) (0.020) (0.058) (0.028) (0.024) (0.067) (0.013) (0.097) (0.041) (0.035) OTHERPURPOSE -0.276*** -0.359*** -1.294*** 0.359*** 1.586*** 0.038 -0.008 0.910*** -0.321*** -1.016***

(0.052) (0.044) (0.059) (0.057) (0.028) (0.118) (0.023) (0.189) (0.099) (0.070) Panel H: Macroeconomic Factors

LIBOR -0.023*** -0.103***

(0.009) (0.024)

IRVOLATILITY 0.508 9.118***

(0.785) (1.779)

TERMPREMIUM -0.043** -0.240***

(0.019) (0.050) CREDITSPREAD 0.294*** 0.071*** -0.497*** 0.201*** 0.372*** 0.686*** -0.013 -1.181*** 0.380*** 1.443***

(0.031) (0.020) (0.035) (0.023) (0.019) (0.141) (0.023) (0.132) (0.067) (0.057)

Constant 1.660*** 0.606*** -1.481*** -1.936*** 1.584*** 2.484*** -1.990*** -6.351***

(0.104) (0.122) (0.067) (0.070) (0.358) (0.341) (0.183) (0.175) Observations 11,179 7,878 11,431 12,434 12,434 4,067 3,461 4,246 4,490 4,490

R2 0.534 0.302 0.842 0.227 0.189 0.856

AdjustedR2 0.533 0.300 0.841 0.222 0.185 0.855

Ȥ2 1555 5000 233.9 1653

PseudoR2 0.286 0.144 0.130 0.110

Note:The superscripts ***, **, and * indicate statistical significance at the 1%, 5%, and 10% levels, respectively.

307

Table H3: Second stage regression results for RQ4 with information asymmetries proxied by FCSTERROR

This table documents the interaction effects of information asymmetries and lending relationship on loan terms with FCSTERROR as a proxy for information asymmetries.

Column (1) through (5) and Column (6) through to (10) are, respectively, the second stage regressions of equations 3.11 through 3.15 (the AISD, COLLATERAL, MATURITY, COVINDEX, and LN(FACSIZE) equations, respectively) after including FCSTERROR×REL(D) for revolving and term loan samples. Numbers in parentheses are standard errors corrected for heteroscedasticity.

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel A: Loan Terms

FittedCOLLATERAL 1.637*** 0.923*** 1.225*** -0.059 1.279*** 1.766*** 1.774*** -0.991***

(0.065) (0.126) (0.069) (0.052) (0.254) (0.347) (0.168) (0.114) FittedMATURITY -0.250*** -0.088*** 0.403*** 1.065*** -0.076 0.032** 0.157*** 1.275***

(0.032) (0.021) (0.023) (0.013) (0.076) (0.016) (0.044) (0.029) FittedCOVINDEX 0.077*** 0.138*** 0.366*** -0.231*** 0.008 0.033*** 0.066 0.054***

(0.015) (0.014) (0.024) (0.013) (0.029) (0.006) (0.045) (0.014) FittedLN(FACSIZE) -0.042** -0.136*** 0.422*** -0.149*** -0.113*** -0.049*** 0.376*** 0.053**

(0.017) (0.010) (0.019) (0.017) (0.037) (0.006) (0.036) (0.023) Panel B: Information Asymmetry

FCSTERROR 0.060*** 0.101*** -0.077*** -0.001 0.074*** 0.090*** 0.032 -0.139*** 0.024 0.165***

(0.013) (0.028) (0.017) (0.013) (0.008) (0.027) (0.021) (0.029) (0.015) (0.012) Panel C: Lending Relationship

REL(D) -0.045** 0.000 -0.197*** 0.067*** 0.269*** -0.111** -0.004 -0.142* 0.045 0.240***

(0.020) (0.019) (0.039) (0.023) (0.016) (0.050) (0.013) (0.078) (0.032) (0.028) Panel D: Interaction Term

FCSTERROR×REL(D) -0.002 -0.015 -0.012 0.012 -0.008 0.052 -0.023 0.034 -0.019 -0.036**

(0.021) (0.029) (0.029) (0.017) (0.012) (0.037) (0.030) (0.048) (0.020) (0.016)

308

(Table H3 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics

LN(TOTALASSETS) 0.496*** 0.469***

(0.009) (0.014) PROFITABILITY -0.115* -0.166*** -0.035 0.079 -0.045 -0.145 -0.094** -0.090 0.198*** 0.024

(0.064) (0.046) (0.101) (0.054) (0.043) (0.107) (0.048) (0.127) (0.058) (0.042) LEVERAGE 0.256*** 0.759*** 0.148 -0.432*** -0.681*** 0.108 0.187*** 0.564*** -0.415*** -0.875***

(0.073) (0.055) (0.112) (0.059) (0.049) (0.156) (0.038) (0.177) (0.077) (0.077) M/B -0.024*** -0.026*** 0.004 -0.011 0.035*** -0.074*** -0.006 -0.009 -0.022 0.077***

(0.008) (0.007) (0.017) (0.012) (0.006) (0.024) (0.006) (0.039) (0.019) (0.013)

TANGIBILITY -0.118*** -0.004

(0.034) (0.024)

LN(1+COVERAGE) -0.068*** -0.185***

(0.012) (0.032)

CONCENTRATION 0.660*** 0.035

(0.050) (0.040)

LN(ASSETMATURITY) 0.076*** 0.027

(0.020) (0.043)

EARNINGSVARIANCE -3.027*** -1.367**

(0.311) (0.666)

TAX_ASSETS 4.928*** 6.097***

(0.619) (1.231)

309

(Table H3 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics (cont.)

REGULATED -0.284*** -1.105***

(0.078) (0.284)

CFVOLATILITY -0.951*** -0.282

(0.232) (0.277)

CURRENTRATIO -0.051*** -0.105***

(0.006) (0.009) Panel F: Lender Characteristic

TOPLENDERS -0.022 0.034** 0.152*** -0.097*** -0.096*** -0.172*** 0.010 -0.195*** -0.028 0.229***

(0.018) (0.016) (0.036) (0.021) (0.015) (0.049) (0.011) (0.073) (0.032) (0.026) Panel G: Other Loan Characteristics

SYNDICATION -0.097** -0.034 0.065 0.449***

(0.047) (0.032) (0.102) (0.048)

FIRSTLOAN 0.017 0.002 0.017 -0.114*** 0.014 0.094 0.004 0.322*** -0.177*** -0.196***

(0.031) (0.025) (0.057) (0.037) (0.023) (0.085) (0.018) (0.120) (0.057) (0.037)

TRANCHE 0.098*** 0.097

(0.021) (0.087)

LENDERNUMBER 0.030*** 0.017***

(0.001) (0.002) RECAPITALIZATION 0.038 -0.049*** -0.018 0.226*** 0.084*** 0.063 -0.030* 0.117 0.241*** -0.132***

(0.025) (0.019) (0.042) (0.024) (0.017) (0.066) (0.016) (0.099) (0.041) (0.034)

310

(Table H3 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel G: Other Loan Characteristics (cont.)

ACQUISITION 0.063** -0.024 -0.132** 0.244*** 0.066** 0.259*** -0.020 0.281** 0.303*** -0.363***

(0.031) (0.026) (0.066) (0.030) (0.027) (0.073) (0.017) (0.111) (0.046) (0.037) OTHERPURPOSE -0.323*** -0.336*** -1.384*** 0.375*** 1.602*** -0.085 -0.069 1.138*** -0.346*** -1.283***

(0.054) (0.047) (0.063) (0.060) (0.031) (0.139) (0.048) (0.238) (0.122) (0.092) Panel H: Macroeconomic Factors

LIBOR -0.033*** -0.087***

(0.010) (0.026)

IRVOLATILITY 0.315 8.734***

(0.832) (2.030)

TERMPREMIUM -0.056*** -0.200***

(0.021) (0.058) CREDITSPREAD 0.286*** 0.077*** -0.483*** 0.207*** 0.336*** 0.771*** 0.015 -1.072*** 0.445*** 1.228***

(0.033) (0.024) (0.038) (0.025) (0.022) (0.161) (0.028) (0.159) (0.076) (0.065)

Constant 1.564*** 0.619*** -1.233*** -1.950*** 1.497*** 2.412*** -1.986*** -5.660***

(0.111) (0.136) (0.075) (0.081) (0.392) (0.376) (0.188) (0.193) Observations 8,776 5,937 8,961 9,756 9,756 2,810 2,307 2,894 3,056 3,056

R2 0.536 0.296 0.821 0.233 0.187 0.848

AdjustedR2 0.534 0.294 0.821 0.227 0.182 0.847

Ȥ2 1212 4230 205.4 1048

PseudoR2 0.281 0.153 0.158 0.107

Note:The superscripts ***, **, and * indicate statistical significance at the 1%, 5%, and 10% levels, respectively.

311

Table H4: Second stage regression results for RQ4 with information asymmetries proxied by DISPERSION

This table documents the interaction effects of information asymmetries and lending relationship on loan terms with DISPERSION as a proxy for information asymmetries.

Column (1) through (5) and Column (6) through to (10) are, respectively, the second stage regressions of equations 3.11 through 3.15 (the AISD, COLLATERAL, MATURITY, COVINDEX, and LN(FACSIZE) equations, respectively) after including DISPERSION×REL(D) for revolving and term loan samples. Numbers in parentheses are standard errors corrected for heteroscedasticity.

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel A: Loan Terms

FittedCOLLATERAL 1.640*** 0.879*** 1.218*** -0.116** 1.411*** 1.635*** 1.745*** -0.938***

(0.069) (0.129) (0.072) (0.053) (0.259) (0.345) (0.168) (0.116) FittedMATURITY -0.266*** -0.091*** 0.384*** 1.047*** -0.062 0.021 0.149*** 1.200***

(0.033) (0.023) (0.024) (0.013) (0.078) (0.016) (0.043) (0.032) FittedCOVINDEX 0.077*** 0.152*** 0.367*** -0.224*** -0.022 0.039*** 0.089* 0.026*

(0.015) (0.015) (0.025) (0.013) (0.030) (0.007) (0.045) (0.015) FittedLN(FACSIZE) -0.028 -0.145*** 0.419*** -0.164*** -0.106** -0.050*** 0.391*** 0.046*

(0.018) (0.011) (0.020) (0.018) (0.042) (0.007) (0.038) (0.025) Panel B: Information Asymmetry

DISPERSION 0.143*** 0.378*** -0.177** -0.116** 0.181*** 0.313*** 0.043 -0.395*** 0.122*** 0.476***

(0.053) (0.088) (0.075) (0.053) (0.033) (0.108) (0.042) (0.126) (0.047) (0.055) Panel C: Lending Relationship

REL(D) -0.063*** 0.006 -0.192*** 0.054** 0.262*** -0.110** -0.017 -0.188** 0.062* 0.306***

(0.021) (0.020) (0.040) (0.024) (0.016) (0.054) (0.014) (0.081) (0.034) (0.030) Panel D: Interaction Term

DISPERSION×REL(D) 0.061 -0.107 -0.036 0.126* -0.000 -0.144 0.074 0.123 -0.105 -0.177**

(0.072) (0.086) (0.111) (0.066) (0.048) (0.130) (0.077) (0.167) (0.069) (0.074)

312

(Table H4 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics

LN(TOTALASSETS) 0.494*** 0.460***

(0.009) (0.016) PROFITABILITY -0.103 -0.178*** 0.025 0.064 -0.051 -0.209 -0.122** -0.073 0.210*** 0.034

(0.068) (0.050) (0.107) (0.056) (0.045) (0.132) (0.048) (0.141) (0.061) (0.045) LEVERAGE 0.289*** 0.801*** 0.164 -0.431*** -0.639*** 0.058 0.226*** 0.744*** -0.495*** -1.000***

(0.078) (0.059) (0.118) (0.062) (0.051) (0.173) (0.043) (0.188) (0.081) (0.088) M/B -0.030*** -0.032*** -0.009 -0.002 0.044*** -0.086*** -0.008 0.013 -0.014 0.049***

(0.009) (0.008) (0.018) (0.012) (0.006) (0.025) (0.006) (0.039) (0.019) (0.014)

TANGIBILITY -0.139*** -0.010

(0.037) (0.027)

LN(1+COVERAGE) -0.055*** -0.181***

(0.014) (0.034)

CONCENTRATION 0.703*** 0.065

(0.056) (0.044)

LN(ASSETMATURITY) 0.053** -0.011

(0.021) (0.044)

EARNINGSVARIANCE -3.062*** -1.638**

(0.337) (0.736)

TAX_ASSETS 5.156*** 5.280***

(0.649) (1.285)

313

(Table H4 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel E: Other Borrower Characteristics (cont.)

REGULATED -0.273*** -1.257***

(0.079) (0.280)

CFVOLATILITY -0.964*** -0.325

(0.243) (0.294)

CURRENTRATIO -0.060*** -0.130***

(0.006) (0.010) Panel F: Lender Characteristic

TOPLENDERS -0.006 0.041** 0.151*** -0.107*** -0.092*** -0.138*** 0.014 -0.214*** -0.041 0.241***

(0.018) (0.017) (0.037) (0.022) (0.015) (0.051) (0.012) (0.076) (0.033) (0.027) Panel G: Other Loan Characteristics

SYNDICATION -0.135** 0.019 0.161 0.573***

(0.053) (0.036) (0.118) (0.055)

FIRSTLOAN 0.014 -0.006 0.027 -0.085** 0.025 0.013 0.015 0.370*** -0.167*** -0.216***

(0.032) (0.028) (0.061) (0.038) (0.024) (0.088) (0.019) (0.126) (0.059) (0.039)

TRANCHE 0.117*** 0.100

(0.022) (0.090)

LENDERNUMBER 0.032*** 0.017***

(0.002) (0.002) RECAPITALIZATION 0.036 -0.058*** 0.007 0.222*** 0.060*** 0.083 -0.040** 0.125 0.235*** -0.104***

(0.025) (0.021) (0.044) (0.025) (0.018) (0.070) (0.018) (0.103) (0.043) (0.037)

314

(Table H4 continued)

VARIABLES

Revolving Loans Term Loans

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) AISD COLLATERAL MATURITY COVINDEX LN(FACSIZE) Panel G: Other Loan Characteristics (cont.)

ACQUISITION 0.066** -0.029 -0.136** 0.237*** 0.070*** 0.261*** -0.019 0.254** 0.285*** -0.275***

(0.031) (0.028) (0.068) (0.031) (0.027) (0.078) (0.018) (0.112) (0.047) (0.039) OTHERPURPOSE -0.370*** -0.325*** -1.406*** 0.320*** 1.563*** -0.098 -0.037 1.053*** -0.413*** -1.108***

(0.055) (0.048) (0.062) (0.061) (0.031) (0.142) (0.042) (0.254) (0.132) (0.104) Panel H: Macroeconomic Factors

LIBOR -0.033*** -0.090***

(0.010) (0.029)

IRVOLATILITY 0.772 10.367***

(0.856) (2.091)

TERMPREMIUM -0.066*** -0.224***

(0.021) (0.061) CREDITSPREAD 0.288*** 0.087*** -0.486*** 0.190*** 0.332*** 0.831*** 0.006 -1.118*** 0.400*** 1.279***

(0.034) (0.025) (0.040) (0.026) (0.023) (0.172) (0.031) (0.162) (0.079) (0.069)

Constant 1.512*** 0.683*** -1.084*** -1.907*** 1.167*** 2.436*** -1.833*** -5.269***

(0.113) (0.143) (0.078) (0.086) (0.393) (0.379) (0.185) (0.208) Observations 8,303 5,476 8,455 9,214 9,214 2,610 2,093 2,655 2,807 2,807

R2 0.514 0.295 0.803 0.225 0.196 0.822

AdjustedR2 0.512 0.293 0.803 0.218 0.190 0.821

Ȥ2 1153 4150 209 909

PseudoR2 0.278 0.159 0.165 0.107

Note:The superscripts ***, **, and * indicate statistical significance at the 1%, 5%, and 10% levels, respectively.

315

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