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Behavioral Corporate Finance - Introduction

What is Behavioral Corporate Finance?

Definition: Application of behavioral finance principles to corporate managers' financial decisions.

Key Insight: Managers aren't perfectly rational—they exhibit same biases as individual investors.

Main Areas

Capital Structure: How debt/equity mix chosen

Investment Decisions: Which projects to fund (M&A, capex)

Dividend Policy: Payout decisions

Market Timing: Equity/debt issuance timing

Manager Biases

Overconfidence: Overestimate ability, underestimate risks

  • Leads to value-destroying M&A
  • Excessive leverage
  • Under-diversification

Optimism: Overestimate project success

  • Over-investment in pet projects
  • Underestimate competition

Anchoring: Stuck on historical policies

  • Dividend anchored to past levels
  • Capital structure inertia

Impact on Firm Value

Positive:

  • Manager overconfidence can push profitable but risky innovation
  • Optimism drives entrepreneurship

Negative:

  • 70%+ of M&A destroy shareholder value (overconfidence)
  • Empire-building reduces ROI
  • Inefficient capital allocation

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