nep-cfn New Economics Papers
on Corporate Finance
Issue of 2025–10–06
seven papers chosen by
Zelia Serrasqueiro, Universidade da Beira Interior


  1. Equity Frictions and Firm Ownership By Alessandra Peter
  2. The look of success: AI-measured face factors and venture financing By Liudmila Alekseeva; Silvia Dalla Fontana; Caroline Genc; Lin Peng
  3. How do firms respond to gender quotas? Evidence from California's Senate Bill 826 By Gopal, Bhargav
  4. Financial Structure and Mergers By Charles Taragin; Benjamin Wallace; Eddie Watkins
  5. The Labor Market Consequences of Acquisitions By Jakob Beuschlein; Jósef Sigurdsson; Horng Chern Wong
  6. Representation of Women in Governing Bodies: An Analisis of Financial Institutions Supervised by the CNMV By María Jose Gómez Yubero, Miguel Palomero Aguilar
  7. Small Business Lending Trends and Banking Deserts, 2019-23 By Mike Eggleston

  1. By: Alessandra Peter
    Abstract: In this paper, I document systematic heterogeneity in ownership and financing of firms across Eurozone countries. To rationalize these differences, I build a quantitative general equilibrium model of workers and entrepreneurs who choose debt and equity financing of their firms, subject to rich country-specific financial frictions. The novel data on firm ownership and financing, combined with the structure of the model, allows me to quantify the level of debt and equity frictions in each country. Quantitatively, I find much larger output effects from equity frictions: harmonizing them across countries would lead to nearly four times larger output effects compared to debt frictions, and removing them would increase aggregate output by 75\% more. The larger impact on output is due not only to the estimated levels and dispersion of equity frictions, but also to the fact that equity provides greater risk sharing, which further incentivizes entrepreneurs to expand their firms. Through their effect on risk sharing, equity frictions also rationalize the observed negative relationship between equity financing and wealth inequality. Quantitatively, they are responsible for over 70\% of the explained variation in top wealth shares across countries.
    JEL: E02 E44 G32
    Date: 2025–09
    URL: https://d.repec.org/n?u=RePEc:nbr:nberwo:34301
  2. By: Liudmila Alekseeva; Silvia Dalla Fontana; Caroline Genc; Lin Peng
    Abstract: This study presents the first large-scale analysis of face-based impression factors in the venture capital (VC) industry. Using machine learning to extract key impression factors from founders’ photos, we find that perceived trustworthiness, dominance, and youthfulness significantly predict VCs’ initial funding decisions, with relative importance varying by founder gender, team composition, and industry. These factors also predict the funding amount, follow-on financing, and longer-term outcomes, such as unicorn status and acquisitions. Therefore, even experienced investors rely on facial cues when evaluating founders, and such cues serve as imperfect but informative signals of venture success.
    Keywords: venture capital, investment selection, impressions, facial recognition, trustworthiness, dominance, attractiveness
    Date: 2025–09–24
    URL: https://d.repec.org/n?u=RePEc:ete:msiper:772779
  3. By: Gopal, Bhargav
    Abstract: This study examines the impact of California's SB826, enacted in 2018 and requiring at least one female director on corporate boards by 2019, on financial performance and governance. The quota reduced the share of all-male boards by 24 percentage points without harming financial performance from 2018 to 2021. Governance measures remained stable. Firms responded with both tokenism and meaningful integration, with tokenism more common in larger boards and those in male-dominated industries. I find that SB826 reduced firms' reliance on existing networks, suggesting that network barriers may have previously prevented some qualified women from joining boards.
    Date: 2025
    URL: https://d.repec.org/n?u=RePEc:zbw:clefwp:327120
  4. By: Charles Taragin; Benjamin Wallace; Eddie Watkins
    Abstract: We study how corporate debt influences the competitive outcomes of horizontal and conglomerate mergers. In contrast to standard models where debt does not affect pricing, our framework shows that mergers can spread fixed debt obligations across a broader product portfolio, creating an "insurance effect" against adverse demand shocks. This effect interacts with the traditional recapture effect from reduced competition. Using numerical simulations and a case study of a major casino merger, we find that debt can either dampen or amplify post-merger price increases, depending on the merger's structure and the market environment.
    Keywords: Financial structure; Merger simulation; Horizontal markets
    JEL: L41 L13 K21 G32 G34
    Date: 2025–09–19
    URL: https://d.repec.org/n?u=RePEc:fip:fedgfe:2025-80
  5. By: Jakob Beuschlein; Jósef Sigurdsson; Horng Chern Wong
    Abstract: We study the effects of corporate acquisitions on workers using Swedish administrative data and document substantial, persistent earnings losses following acquisitions. These losses reflect both displacement and wage cuts among stayers from target firms. We find no evidence that increased monopsony power accounts for these wage cuts. Instead, they are concentrated in acquisitions where the acquiring-firm CEO sat on the board of the target prior to the transaction. Such acquisitions increase acquiring-firm profits and CEO pay, without affecting total employment or revenue, consistent with rent redistribution. Overall, acquisitions reduce wages and disrupt employment, with profit gains partly extracted from workers.
    Keywords: mergers and acquisitions, wages, layoffs, monopsony, firm performance, managers
    JEL: G34 J23 J31 J42 J63 L25
    Date: 2025
    URL: https://d.repec.org/n?u=RePEc:ces:ceswps:_12162
  6. By: María Jose Gómez Yubero, Miguel Palomero Aguilar
    Abstract: Diversity within corporate governance bodies, particularly in the financial sector, is vital for both economic and social stability. However, despite various efforts, women´s representation in leadership roles remains low, highlighting persistent structural and cultural barriers. This paper examines the current state and challenges of achieving balanced representation in financial institutions supervised by the CNMV, with a special focus on unlisted companies. The findings reveal that women´s presence on Boards of Directors is significantly below the levels efforts for effective inclusion. The paper discuses the reasons behind this disparity and offers recommendations to encourage meaningful changes in female representantion within the sector.
    Keywords: Representation of Women, Financial Institutions
    JEL: J71 G34
    Date: 2025
    URL: https://d.repec.org/n?u=RePEc:cnv:wpaper:dt_89en
  7. By: Mike Eggleston
    Abstract: Explore evolving trends in small business lending, the impact of banking deserts and the shifting preferences of small firms toward larger banks.
    Keywords: small businesses; lending; commercial banking
    Date: 2025–09–23
    URL: https://d.repec.org/n?u=RePEc:fip:l00001:101767

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