Journal of Law, Finance, and Accounting > Vol 8 > Issue 2

Some Fallacies in Corporate Finance: A Coaseian Perspective

Varouj A. Aivazian, Department of Economics and Rotman School of Management, University of Toronto, Canada, varouj.aivazian@utoronto.ca , Jeffrey L. Callen, Rotman School of Management, University of Toronto, Canada, callen@rotman.utoronto.ca
 
Suggested Citation
Varouj A. Aivazian and Jeffrey L. Callen (2024), "Some Fallacies in Corporate Finance: A Coaseian Perspective", Journal of Law, Finance, and Accounting: Vol. 8: No. 2, pp 143-163. http://dx.doi.org/10.1561/108.00000068

Publication Date: 17 Feb 2024
© 2025 V. A. Aivazian and J. L. Callen
 
Subjects
Corporate finance,  Law and economics,  Economic theory
 
Keywords
JEL Codes: D2, D23, G3, G32, G35
Corporate financelaw and economicseconomic theoryCoase theoremMiller-Modiglianitransaction costscapital structuredividend policyunderinvestment
 

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In this article:
Introduction 
The Coase Theorem 
The Robustness of Dividend Irrelevance 
The Myers Underinvestment Problem 
Accounting for Transaction Costs, Asymmetric Information, and Bargaining Failures 
Conclusion 
References 

Abstract

We argue that the Modigliani and Miller (1958, 1961, 1963) Irrelevance Theorems are subsumed by the Coase Theorem (Coase, 1960). We employ the Coase Theorem to critique two fundamental results in the corporate finance literature. Specifically, we reject the claim by DeAngelo and DeAngelo (2006) that dividends are relevant in frictionless markets. Using the logic of the Coase Theorem, we argue that the solution offered by DeAngelo and DeAngelo (2006) is not in equilibrium. In addition, we reject the claim by Myers (1977) that corporate investment is negatively related to leverage in frictionless markets (the so-called underinvestment problem). If the firm plans to underinvest because of debt overhang, shareholders and debt holders will costlessly re-contract around the debt overhang until the firm takes on the optimal investment. However, if we were to interpret Myers (1977) as implicitly assuming transaction costs or other frictions, then an underinvestment equilibrium could emerge since Coaseian efficiency generally fails to emerge in such settings. In the context of Myers (1977), transaction costs of re-contracting limit the full internalization of externalities engendered by the actions of controlling shareholders and yield underinvestment. Other frictions due to asymmetric information, or free rider and empty core problems in the bargaining/recontracting process, can also undermine Coaseian efficiency and generate underinvestment equilibria.

DOI:10.1561/108.00000068