Do CEO beliefs affect corporate cash holdings?

B-Tier
Journal: Journal of Corporate Finance
Year: 2021
Volume: 67
Issue: C

Authors (3)

Deshmukh, Sanjay (not in RePEc) Goel, Anand M. (Navigant Economics) Howe, Keith M. (not in RePEc)

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

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

Abstract

We develop a model of corporate cash holdings that incorporates CEO beliefs. An optimistic CEO views external financing as excessively costly but expects this cost to moderate over time. The optimistic CEO thus delays external financing while funding current investments with existing cash and maintaining a lower cash balance than rational CEOs. We find that, relative to rational CEOs, optimistic CEOs hold 24% less cash, hold lower cash to fund the firms' growth opportunities, and save less cash out of incremental cash flow.

Technical Details

RePEc Handle
repec:eee:corfin:v:67:y:2021:i:c:s0929119921000067
Journal Field
Finance
Author Count
3
Added to Database
2026-01-25