Capital budgeting, uncertainty, and misallocation

A-Tier
Journal: Journal of Financial Economics
Year: 2024
Volume: 153
Issue: C

Authors (4)

Charoenwong, Ben (not in RePEc) Kimura, Yosuke (Tokyo Institute of Technology) Kwan, Alan (not in RePEc) Tan, Eugene (University of Toronto)

Score contribution per author:

1.005 = (α=2.01 / 4 authors) × 2.0x A-tier

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

Abstract

In canonical models of investment dynamics under uncertainty, “time-to-build” in investment decisions implies that uncertainty negatively impacts firm values and aggregate capital productivity. However, capital budgeting, which involves ex-ante information acquisition and state-contingent investment decisions, can potentially ameliorate time-to-build frictions. Reduced-form evidence using firm-level data on sales and investment expectations and errors supports both mechanisms. Incorporating capital budgeting into a standard investment model, our calibrated model reveals that state-contingent investment planning and information acquisition reduce aggregate productivity losses by 41% and 17%, respectively. Moreover, gains from planning accrue primarily to less productive firms, while information acquisition benefits higher productivity ones.

Technical Details

RePEc Handle
repec:eee:jfinec:v:153:y:2024:i:c:s0304405x24000023
Journal Field
Finance
Author Count
4
Added to Database
2026-01-25