Resolution of Corporate Financial Distress: An Empirical Analysis of Processes and Outcomes (original) (raw)

Journal of Finance and Banking Review Determinants of the Success of Corporate Recovery in Financial Distressed Company

Objective – This study aims to examine and analyze the influence of severity, free assets, company size, asset retrenchment and CEO expertise on the success of recovery companies experiencing financial distress that are listed on the Indonesian Stock Exchange (IDX). Methodology/Technique – The population used in this study are all companies listed on the Indonesian Stock Exchange between 2011 and 2016. This study uses a simple logistic regression analysis to test the hypotheses. Findings – The results indicate that free assets and CEO expertise have a significant and positive effect on the success of a company's recovery. Meanwhile, variable severity, asset retrenchment and firm size do not affect the success of the company's recovery.

Debt-Equity Simultaneous Holdings and Distress Resolution 1

2018

We study the effect of financial institutions’ simultaneous holdings of loans and equity; bonds and equity; loans and bonds; and loans, bonds, and equity on the resolution outcome of financially distressed firms. Our results show that simultaneous holdings of debt (loans or bonds) and equity are associated with a higher likelihood of out-of-court restructuring versus bankruptcy. Our identification relies on instrumental regressions and using the merger of financial institutions as a source of exogenous shock to the formation of simultaneous holdings. We further show that the effect of simultaneous holdings on the probability of out-of-court restructuring is stronger when these holders have a larger equity stake in the game and when the expected bankruptcy costs are higher. The combined empirical evidence suggests that simultaneous holdings improve the incentive alignment of debt holders and equity holders to facilitate a cost-effective workout.