nep-cfn New Economics Papers
on Corporate Finance
Issue of 2026–01–26
three papers chosen by
Zelia Serrasqueiro, Universidade da Beira Interior


  1. Women-Led Firms’ Access to Bank Credit By Nicoletta Berardi; Benjamin Bureau
  2. Decision rights, capital structure, and efficiency By Fioriti Andrés; Hernández Chanto Allan; Ordóñez Calafi Guillem
  3. Firm Emissions and Credit Allocation By Grace Weishi Gu; Galina Hale; Bhavyaa Sharma; Jinhong Wu

  1. By: Nicoletta Berardi; Benjamin Bureau
    Abstract: This paper documents the existence and evolution of a gender gap in bank financing among non-financial firms, disentangling demand- and supply-side effects. Using quarterly panel data for French firms from 2012 to 2023, we find that this gap is driven by the demand side: women-led firms are between 12% and 26% less likely to apply for bank credit, depending on the type of loan. However, conditional on applying, the probability of rejection for women-led firms does not differ significantly from that of men-led firms. Moreover, we find no evidence that the gender gap in credit demand is closing over time.
    Keywords: Finance Gender Gap; Bank Credit; Gender Ask Gap
    JEL: E51 G30 J16
    Date: 2025
    URL: https://d.repec.org/n?u=RePEc:bfr:banfra:1024
  2. By: Fioriti Andrés; Hernández Chanto Allan; Ordóñez Calafi Guillem
    Abstract: Firms' issuance of non-linear securities, such as debt or options, creates risk-shifting incentives that may lead to inefficient outcomes. This widely accepted result relies on the assumption that firm decision rights (typically held by residual claimants) are unaffected by the issuance of such securities. In this paper, we relax this assumption and analyze a setting where cash flow rights and decision rights are allocated independently. Although payoffs are determined solely by rights over realized cash flows, decision rights hold value because they influence the probability distribution of those cash flows. This interdependence makes cash flow and decision rights substitutes. We demonstrate that their independent allocation leads to Pareto-superior outcomes and can restore efficiency.
    JEL: G3 D8
    Date: 2025–12
    URL: https://d.repec.org/n?u=RePEc:aep:anales:4801
  3. By: Grace Weishi Gu; Galina Hale; Bhavyaa Sharma; Jinhong Wu
    Abstract: Do banks help or hamper green transition? To answer this question, we analyze the dynamics of bank lending to firms in the US, EU, and separately Denmark in relation to the borrowers' emissions of CO2. We evaluate the allocation of bank loans across industries and within industries across firms, allowing for heterogeneity of firm emissions and changes in these emissions. To facilitate green transition, bank lending needs to flow to greener and greening firms, but not out of high-emission industries that need funding to transition to cleaner production methods. Using syndicated loan data, we find that for US borrowers, bank lending was likely hampering green transition, while in the EU bank lending is more likely to facilitate it. Zooming in on Denmark, for which we have data on the full universe of firms and banks, we find more significant credit reallocation to greener firms, especially within industries. However, the reallocation of funds to green firms is, to a large extent, a byproduct of green firms becoming bigger. We do not find any evidence consistent with banks active stewardship of green transition.
    JEL: F21 G21 Q54
    Date: 2026–01
    URL: https://d.repec.org/n?u=RePEc:nbr:nberwo:34681

This nep-cfn issue is ©2026 by Zelia Serrasqueiro. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.
General information on the NEP project can be found at https://nep.repec.org. For comments please write to the director of NEP, Marco Novarese at <director@nep.repec.org>. Put “NEP” in the subject, otherwise your mail may be rejected.
NEP’s infrastructure is sponsored by the School of Economics and Finance of Massey University in New Zealand.