nep-cfn New Economics Papers
on Corporate Finance
Issue of 2026–08–17
four papers chosen by
Zelia Serrasqueiro, Universidade da Beira Interior


  1. Not All Outcomes Are Equal: Financial Constraints and Firm-Level Adjustments By Kotamäki, Mauri
  2. Scaling green investment for SMEs in low- and middle-income countries through guarantees and blended finance By Bambe, Bao-We-Wal; Tamasiga, Phemelo
  3. Common Ownership and Competition: Evidence from Ultimate Owners of Private and Public Firms By Heiland, Inga
  4. Shareholder primacy or stakeholder governance? By Schoenmaker, Dirk; Schramade, Willem

  1. By: Kotamäki, Mauri
    Abstract: This study estimates the causal impact of financial constraints on Finnish SMEs using 68, 000 survey observations (2016–2024) linked to tax registry data. Applying propensity score matching with extensive balance checks and multiple-testing control, I examine six outcomes: turnover, employment, investment, profitability, solvency, and innovation. Financial constraints sharply increase the likelihood of adverse outcomes: solvency and profitability risks rise by up to 29%, and the probability of improvement falls by up to 4 percentage points. Registry-based analysis confirms considerably lower taxable income growth. Heterogeneity analysis reveals a dual mechanism: micro firms suffer liquidity shocks, while mid-sized firms cut jobs and investment. These findings underscore the need for differentiated credit policies, rapid-access liquidity support for micro firms and adapted investment financing for growth-oriented mid-sized SMEs, and offer actionable insights for SME managers, including the importance of precautionary cash buffers, proactive relationship banking, and early financing commitments.
    Keywords: credit constraints; financing; impact analysis; propensity score matching
    JEL: C21 D22 G32 L25 O16
    Date: 2026–04–07
    URL: https://d.repec.org/n?u=RePEc:pra:mprapa:128615
  2. By: Bambe, Bao-We-Wal; Tamasiga, Phemelo
    Abstract: Climate mitigation and adaptation require substantial investment to advance sustainable development. In low- and middle-income countries (LMICs), mobilising such finance is particularly challenging for small and medium-sized enterprises (SMEs) due to persistent market failures, including limited financial disclosure and weak credit-risk information. High upfront costs, uncertain returns and weak regulatory frameworks further constrain adoption of low-carbon technologies. While fiscal constraints and the capital-intensive transition underscore the need for private capital, traditional bank financing is restricted by long project horizons, high risk and macroeconomic instability. Blended finance and guarantees are key instruments for mobilising private investment in LMICs. Blended finance combines concessional public resources with private or additional public capital to mitigate profitability risks, while guarantees reduce perceived risk by covering partial losses, particularly for non-commercial risks. This policy brief assesses their role in scaling SME climate finance, alongside their limitations and context-specific applicability. Evidence suggests that leverage effects, especially for blended finance, are more modest than often assumed and are context dependent; nonetheless, these instruments remain relevant for de-risking SME finance, contingent on improved design and implementation. The policy brief advances the following recommendations: - Financial intermediaries should prioritise SMEs facing binding financing constraints that prevent projects with clear socio-economic and environmental benefits. Project selection should integrate financial and climate vulnerability, though assessment remains difficult in low-income countries (LICs). De-risking instruments should target specific constraints, with guarantees mitigating risks and blended finance supporting projects with insufficient risk-adjusted returns to attract private capital. Multilateral development banks (MDBs) and development finance institutions (DFIs) should ensure additionality, minimise concessionality and strengthen monitoring and transparency. - MDBs and DFIs should better align donor incentives with effective risk-sharing and flexible financing structures. Concessional senior loans dominate blended finance but have limited loss absorption, reducing effectiveness in high-risk environments. A more balanced mix, including subordinated debt, equity and guarantees, can improve risk allocation and crowd in private investors. Greater use of special purpose vehicles and off-balance-sheet structures can further expand financing capacity in fragile contexts. - MDBs and DFIs should strengthen coordination, standardisation and local engagement. Fragmentation in blended finance and guarantees increases complexity and transaction costs and deters institutional investors. Greater harmonisation across MDBs, DFIs and private investors would improve capital allocation and complementarity, while standardised procedures and contracts would streamline project preparation and scaling in LMICs. Governments in LMICs should address structural constraints, with MDBs and DFIs providing complementary de-risking and capacity-building support. Weak investment climates, shallow financial markets, poor project pipelines and weak credit information systems reduce the effectiveness of blended finance and guarantees, particularly in LICs. Governments should strengthen investment climates, deepen financial markets and improve SME capabilities, while MDBs and DFIs support local intermediaries and broader reforms.
    Keywords: Blended finance, guarantees, small and medium-sized enterprises, green finance, low- and middle-income countries, SDGs
    Date: 2026
    URL: https://d.repec.org/n?u=RePEc:zbw:idospb:342586
  3. By: Heiland, Inga
    Abstract: Firms under common ownership have incentives to internalize the consequences of their behavior on each other, potentially resulting in less competition. I exploit unique data from Norway to document the economy-wide extent of common ownership, covering private and public firms and the universe of shareholders. Using exogenous variation in common ownership at the firm-household level due to marriages among large individual shareholders, I provide causal evidence on the effect of common ownership on profit margins. I find that firms experiencing an increase in common ownership due to a marriage increase profit margins by 7 to 16 percentage points, compared to firms that are affected by similar marriages but do not experience a change in common ownership.
    Keywords: Common ownership; Private firms; Corporate governance
    JEL: G32 L22 L26
    Date: 2024–11
    URL: https://d.repec.org/n?u=RePEc:cpr:ceprdp:19662
  4. By: Schoenmaker, Dirk; Schramade, Willem
    Abstract: Externalities happen largely in the private sector and cannot be fully separated from production decisions. Decision-making in companies thus co-determines the degree of sustainability of an economy. Advances in impact valuation allow us to express the stakeholder interests in finance and valuation terms. We can thus compare investment decisions and payout decisions for three types of models: the shareholder value model, the shareholder welfare model, and the stakeholder model. Our results show that stakeholder-driven companies are better able to pursue a sustainable economy. Corporate governance should be adjusted accordingly.
    JEL: G32 G34 G35 H23
    Date: 2024–10
    URL: https://d.repec.org/n?u=RePEc:cpr:ceprdp:19600

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