The use of asset growth in empirical asset pricing models

A-Tier
Journal: Journal of Financial Economics
Year: 2024
Volume: 151
Issue: C

Authors (3)

Cooper, Michael (not in RePEc) Gulen, Huseyin (Purdue University) Ion, Mihai (not in RePEc)

Score contribution per author:

1.341 = (α=2.01 / 3 authors) × 2.0x A-tier

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

Abstract

We show that the performance of the new factor models of Hou et al. (2015) and Fama and French (2015) depends crucially on how their investment factor is constructed. Both models use growth in total assets to measure investment. Their ability to price the cross-section of returns decreases significantly when the investment factor is constructed using traditional investment measures, or measures that also account for investment in intangibles. In contrast, we find that factors based on growth in inventory and accounts receivable contain the bulk of the pricing information in the asset growth factor. We show evidence that the superior performance of the asset growth factor seems to be attributable to its ability to capture aggregate shocks to equity financing costs.

Technical Details

RePEc Handle
repec:eee:jfinec:v:151:y:2024:i:c:s0304405x23001861
Journal Field
Finance
Author Count
3
Added to Database
2026-01-25