The Journal of Financial Research

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Abstracts - Summer 1996
Volume XIX, No. 2

Takeover Rights and the Value of Restricted Shares

Elizabeth Maynes
York University


Abstract


The price premium for superior voting shares relative to restricted shares in dual-class equity firms is well documented but not fully explained. In this paper, evidence that the price premium reflects the expectation of higher cash flows in takeovers for superior shares is found through the examination of regulatory actions that changed the right of restricted shares to participate in takeovers. The extension of takeover rights to restricted shares resulted in a significant decline in the price premium or superior shares, and the retraction of takeover rights had the reverse effect. This supports the hypothesis that the market expected the restricted shares to be treated less favorably in takeovers.


Skewness and Kurtosis in S&P 500 Index returns Implied by Option Prices

Charles J. Corrado and Tie Su
University of Missouri


Abstract


The Black-Scholes (1973) model frequently misprices deep in-the-money and deep out-of-the-money options. Practitioners popularly refer to these strike price biases as volatility smiles. In this paper we examine a method to extend the Black-Scholes model o account for biases induced by nonnormal skewness and kurtosis in stock return distributions. The method adapts a Gram-Charlier series expansion of the normal density function to provide skewness and kurtosis adjustment terms for the Black-Scholes formula. Using this method, we estimate option-implied coefficients of skewness and kurtosis in S&P 500 stock index returns. We find significant nonnormal skewness and kurtosis implied by option prices.


On the Dynamic Relation Between Stock Prices and Exchange Rates

Richard A. Ajayi and Mbodja Mougou
Wayne State University


Abstract


In this study we apply recent advances in time-series analysis to examine the intertemporal relation between stock indices and exchange rates for a sample of eight advanced economies. An error correction model (ECM) of the two variables is employed to simultaneously estimate the short-run and long-run dynamics of the variables. The ECM results reveal significant short-run and long-run feedback relations between the two financial markets. Specifically, the results show that an increase in aggregate domestic stock price has a negative short-run effect on domestic currency value. In the long run, however, increases in stock prices have a positive effect on domestic currency value. On the other hand, currency depreciation has a negative short-run and long-run effect on the stock market.


Bank Regulations, Capital Structure and Risk

Sumon C. Mazumdar
McGill University


Abstract


The joint influence of the Federal Reserve s (Fed) discount window credit and reserve requirements and FDIC s deposit insurance on a bank s optimal capital structure and asset risk choices is analyzed. The specific seniority of such regulatory claims, an potentially strong negative correlation between bank asset classes, significantly alters our traditional view of such regulatory influences on bank behavior. I find that the discount window s presence does not always prompt bank risk taking and leverage but it does partially offset such incentives under certain conditions. In addition to its cost, a reserve requirement provides the bank with an indirect subsidy that may encourage deposit funding. Thus, regulatory reforms, such as the FDIC Improvement A t of 1991, which curtail banks access to the discount window, may not always be appropriate to resolve a bank's incentive for moral hazard behavior. The Fed s presence needs to be more comprehensively examined to design effective regulatory policy.


The Effect of the Federal Deposit Insurance Corporation Improvement Act of 1991 on Bank Stocks

Youguo Liang
The Yarmouth Group Inc.

Sunil Mohanty
Hofstra University

Frank Song
Cleveland State University


Abstract


In this study we use a multivariate regression model to investigate the effect of the passage of the Federal Deposit Insurance Corporation Improvement Act (FDICIA) of 1991 on returns to the shareholders of bank-holding companies. The empirical results suggest that the shareholders of well-capitalized banks benefited from the enactment of the FDICIA, while those of undercapitalized banks experienced significant losses during the announcement period. However, the shareholders of adequately capitalized bank did not gain or lose significantly from the enactment of the FDICIA. The FDICIA also affected stock returns of large and small bank-holding companies similarly.


The Dealers' Price/Size Quote and Market Liquidity

Steven V. Mann and Pradipkumar Ramanlal
University of South Carolina


Abstract


We model trading in a competitive securities market where informed traders and liquidity traders transact with dealers. The dealers entire published quote is modeled: bid-ask prices and the number of shares the dealer is willing to buy/sell at these prices (i.e., size quotes). We argue that size quotes are a more informative indicator of market liquidity than the bid-ask spread s adverse-selection component. Moreover, the size quotes reveal several market characteristics that cannot be inferred from the bid-ask spread's adverse-selection component alone. The model generates a number of empirically testable predictions that clarify certain key elements of market liquidity.


Mutual Fund Brokerage Commissions

Miles Livingston
University of Florida

Edward S. O Neal
University of New Hampshire


Abstract


The brokerage commissions paid for portfolio transactions by a large sample of equity mutual funds are investigated. Median brokerage commissions measured as a percentage of net assets are 21 basis points per year with a standard deviation of 27 basis points. The commission levels are negatively correlated with fund size and positively correlated with fund turnover and expense ratio. The average brokerage commission measured as a percentage of assets traded exceeds the typical execution-only commissions or large institutional traders. This finding is consistent with many mutual fund brokerage commissions including payments for research, so-called soft dollar payments. Funds expense ratios are positively correlated with commissions per trade, inconsistent with the idea that mutual fund managers who pay soft dollars for research have a corresponding reduction in management fees.


The Effects of Spin-offs on Corporate Investment and Performance

Shane A. Johnson and Daniel P. Klein
Bowling Green State University

Verne L. Thibodeaux
Players International Inc.

Abstract


We examine characteristics of firms involved in spin-offs and test whether these spin-offs induce changes in investment incentives and economic performance. We find that firms engaging in spin-offs are larger, more highly leveraged, and have higher asset turnover and lower real asset growth than their industry rivals. We also find that spin-offs generate significant increases in real asset growth and cash flow margin on sales for combined firm measures (spun-off firm plus parent firm). The gains result from increases in real asset growth for parent and spun-off firms, and improvements in cash flow margin on sales for parents. Our evidence is consistent with models in which spin-offs create value by improving investment incentives and economic performance.

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