How Does the Use of Credit Default Swaps Affect Firm Risk and Value? Evidence from US Life and Property/Casualty Insurance Companies

Hung‐Gay Fung, Min‐Ming Wen, Gaiyan Zhang

Research output: Contribution to journalArticlepeer-review

Abstract

<div class="line" id="line-37"> <i style='color: rgb(28, 29, 30); font-family: "Open Sans", icomoon, sans-serif; font-size: 16px;'> This study uses a unique credit default swap (CDS) transaction data set of insurers to examine the effects of CDS usage on the risk profile and firm value of US insurance companies for the period 2001&hyphen;2009. Applying a Heckman two&hyphen;stage model to adjust for the potential endogeneity of CDS usage with respect to firm risk and firm value, we find consistent evidence that the utilization of CDS for income generation purposes is associated with greater market risk, deterioration of financial performance, and lower firm value, for both Life and Property/Casualty insurers. </i></div>
Original languageAmerican English
JournalFinancial Management
Volume41
DOIs
StatePublished - Jan 12 2012

Disciplines

  • Economics
  • Finance

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