How does investment efficiency affect financial distress risk? Evidence from China

Motivated by the high financial distress risk (Hereafter, FDR) level and extensively inefficient investment behaviors in China, this paper aims to explore the relationship between firms’ investment efficiency and FDR. Utilizing Chinese A-share market data spanning 2008–2020, we find that over-invest...

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Main Authors: Geng, Huixia, Zhu, Hongbing, Lau, Wei Theng, Mohd Nor, Normaziah, Ab Razak, Nazrul Hisyam
Format: Article
Language:English
Published: Elsevier B.V. 2025
Online Access:http://psasir.upm.edu.my/id/eprint/118911/
http://psasir.upm.edu.my/id/eprint/118911/1/118911.pdf
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author Geng, Huixia
Zhu, Hongbing
Lau, Wei Theng
Mohd Nor, Normaziah
Ab Razak, Nazrul Hisyam
author_facet Geng, Huixia
Zhu, Hongbing
Lau, Wei Theng
Mohd Nor, Normaziah
Ab Razak, Nazrul Hisyam
author_sort Geng, Huixia
building UPM Institutional Repository
collection Online Access
description Motivated by the high financial distress risk (Hereafter, FDR) level and extensively inefficient investment behaviors in China, this paper aims to explore the relationship between firms’ investment efficiency and FDR. Utilizing Chinese A-share market data spanning 2008–2020, we find that over-investment linearly exacerbates FDR, while under-investment has a U-shaped relationship with FDR. Detecting the underlying mechanisms, we find that over-investment exacerbates FDR through linearly declining firms’ cash holding and investing cash flow while increasing firms financing cash flow, and under-investment impacts FDR through the inverted U-shaped relationship with operating cash flow and U-shaped relationship with firms’ financing cash flow. Our findings hold up well after various robustness tests, providing new implications of firm life circle theory and static trade-off theory in the process of investment efficiency influencing FDR.
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spelling upm-1189112025-07-29T06:59:03Z http://psasir.upm.edu.my/id/eprint/118911/ How does investment efficiency affect financial distress risk? Evidence from China Geng, Huixia Zhu, Hongbing Lau, Wei Theng Mohd Nor, Normaziah Ab Razak, Nazrul Hisyam Motivated by the high financial distress risk (Hereafter, FDR) level and extensively inefficient investment behaviors in China, this paper aims to explore the relationship between firms’ investment efficiency and FDR. Utilizing Chinese A-share market data spanning 2008–2020, we find that over-investment linearly exacerbates FDR, while under-investment has a U-shaped relationship with FDR. Detecting the underlying mechanisms, we find that over-investment exacerbates FDR through linearly declining firms’ cash holding and investing cash flow while increasing firms financing cash flow, and under-investment impacts FDR through the inverted U-shaped relationship with operating cash flow and U-shaped relationship with firms’ financing cash flow. Our findings hold up well after various robustness tests, providing new implications of firm life circle theory and static trade-off theory in the process of investment efficiency influencing FDR. Elsevier B.V. 2025-03 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/118911/1/118911.pdf Geng, Huixia and Zhu, Hongbing and Lau, Wei Theng and Mohd Nor, Normaziah and Ab Razak, Nazrul Hisyam (2025) How does investment efficiency affect financial distress risk? Evidence from China. Journal of Behavioral and Experimental Finance, 45. art. no. 101024. pp. 1-14. ISSN 2214-6350; eISSN: 2214-6369 https://linkinghub.elsevier.com/retrieve/pii/S221463502500005X 10.1016/j.jbef.2025.101024
spellingShingle Geng, Huixia
Zhu, Hongbing
Lau, Wei Theng
Mohd Nor, Normaziah
Ab Razak, Nazrul Hisyam
How does investment efficiency affect financial distress risk? Evidence from China
title How does investment efficiency affect financial distress risk? Evidence from China
title_full How does investment efficiency affect financial distress risk? Evidence from China
title_fullStr How does investment efficiency affect financial distress risk? Evidence from China
title_full_unstemmed How does investment efficiency affect financial distress risk? Evidence from China
title_short How does investment efficiency affect financial distress risk? Evidence from China
title_sort how does investment efficiency affect financial distress risk? evidence from china
url http://psasir.upm.edu.my/id/eprint/118911/
http://psasir.upm.edu.my/id/eprint/118911/
http://psasir.upm.edu.my/id/eprint/118911/
http://psasir.upm.edu.my/id/eprint/118911/1/118911.pdf