Conflicting Priorities: A Theory of Covenants and Collateral

A-Tier
Journal: Journal of Finance
Year: 2025
Volume: 80
Issue: 3
Pages: 1739-1768

Authors (3)

JASON RODERICK DONALDSON (not in RePEc) DENIS GROMB GIORGIA PIACENTINO (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 develop a theory of secured debt, unsecured debt, and debt with anti‐dilution covenants. We assume that, as in practice, covenants convey the right to accelerate if violated, but the new secured debt retains its priority even if issued in violation of covenants. We find that such covenants are nonetheless useful: They provide state‐contingent financing flexibility, balancing over‐ and underinvestment incentives. The optimal debt structure is multilayered, combining secured and unsecured debt with and without covenants. Our results are consistent with observations about debt structure, covenant violations, and waivers. They speak to a policy debate about debt priority.

Technical Details

RePEc Handle
repec:bla:jfinan:v:80:y:2025:i:3:p:1739-1768
Journal Field
Finance
Author Count
3
Added to Database
2026-01-25