D&O insurance and IPO performance: What can we learn from insurers?

B-Tier
Journal: Journal of Financial Intermediation
Year: 2014
Volume: 23
Issue: 4
Pages: 504-540

Authors (2)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We investigate whether a firm’s directors’ and officers’ liability insurance contract at the time of the IPO is related to insured firms’ first year post-IPO performance. We find that insurers charge a higher premium per dollar of coverage to protect the directors and officers of firms that will subsequently have poor first year post-IPO stock performance. A higher price of coverage is also associated with a higher post-IPO volatility and lower Sharpe ratio. Our results are robust to various econometric specifications and suggest that even when the high level of information asymmetry inherent to the IPO context prevails, insurers have information about the firms’ prospects that should be valuable to outside investors.

Technical Details

RePEc Handle
repec:eee:jfinin:v:23:y:2014:i:4:p:504-540
Journal Field
Finance
Author Count
2
Added to Database
2026-01-24