Cash flow hedging and liquidity choices

David Disatnik, Ran Duchin, Breno Schmidt

Research output: Contribution to journalArticlepeer-review

53 Scopus citations

Abstract

This article studies the interaction between corporate hedging and liquidity policies. We present a theoretical model that shows how corporate hedging facilitates greater reliance on cost-effective, externally provided liquidity in lieu of internal resources. We test the model's predictions by employing a new empirical approach that separates cash flow hedging from other hedging instruments. Using detailed, hand-collected data, we find that cash flow hedging reduces the firm's precautionary demand for cash and allows it to rely more on bank lines of credit. Furthermore, we find a significant positive effect of cash flow hedging on firm value, where prior evidence is mixed.

Original languageEnglish
Pages (from-to)715-748
Number of pages34
JournalReview of Finance
Volume18
Issue number2
DOIs
StatePublished - Apr 2014

Funding

FundersFunder number
Teva Pharmaceutical Industries

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