INVESTMENT-CASH FLOW SENSITIVITIES ARE USEFUL:
A COMMENT ON KAPLAN AND ZINGALES*
STEVEN M. FAZZARI
R. GLENN HUBBARD
BRUCE C. PETERSEN
A recent paper in this Journal by Kaplan and Zingales reexamines a subset of
firms from work of Fazzari, Hubbard, and Petersen and criticizes the usefulness of
investment-cash flow sensitivities for detecting financing constraints. We show
that the Kaplan and Zingales theoretical model fails to capture the approach
employed in the literature and thus does not provide an effective critique.
Moreover, we describe why their empirical classification system is flawed in
identifYing both whether firms are constrained and the relative degree of
constraints across firm groups. We conclude that their results do not support their
conclusions about the usefulness of investment-cash flow sensitivities.
In a recent paper in this Journal Kaplan and Zingales [1997,
hereinafter KZ] argue that investment-cash flow sensitivities do
not provide useful evidence about the presence of financing
constraints. Because KZ use a subset of the same firms and the
same regressions as Fazzari, Hubbard, and Petersen [1988,
hereinafter FHP] and claim [page 176] that FHP "can legitimately
be considered the parent of all papers in this literature," it is
appropriate that we respond. Based on a simple theoretical model,
KZ reach the provocative conclusion [page 211] that "the invest-
ment-cash flow sensitivity criterion as a measure of financial
constraints is not well-grounded in theory." In Section I we show
that the KZ model does not capture the theoretical approach
employed in FHP and many subsequent studies. Most of the KZ
paper attempts to show that empirical investment-cash flow
sensitivities do not increase monotonically with the degree of
financing constraints within the 49 low-dividend firms from the
FHP sample. In Section II we explain why the KZ classification of
the degree of constraints is flawed in identifYing both whether or
not firms are constrained (absolute constraints) as well as the
relative degree of constraints across firms. As a result, we argue in
Section III that there is no expected ex ante pattern for the
* We thank Michael Athey, Charles Calomiris, Robert Carpenter, Robert
Chirinko, Mark Gertler, Simon Gilchrist, Kevin Hassett, Charles Himmelberg,
Anil Kashyap, Ronald King, Wende Reeser, Joachim Winter, and two referees, one
ofthe editors (Andrei Shleifer), and participants in seminars at the London School
of Economics and the NBER Summer Institute Conference on Corporate Finance
for comments and suggestions.
© 2000 by the President and Fellows of Harvard College and the Massachusetts Institute of
Technology.
The Quarterly Journal of Economics, May 2000
695
INVESTMENT-CASH FLOW SENSITIVITIES ARE USEFUL:
A COMMENT ON KAPLAN AND ZINGALES*
STEVEN M. FAZZARI
R. GLENN HUBBARD
BRUCE C. PETERSEN
A recent paper in this Journal by Kaplan and Zingales reexamines a subset of
firms from work of Fazzari, Hubbard, and Petersen and criticizes the usefulness of
investment-cash flow sensitivities for detecting financing constraints. We show
that the Kaplan and Zingales theoretical model fails to capture the approach
employed in the literature and thus does not provide an effective critique.
Moreover, we describe why their empirical classification system is flawed in
identifYing both whether firms are constrained and the relative degree of
constraints across firm groups. We conclude that their results do not support their
conclusions about the usefulness of investment-cash flow sensitivities.
In a recent paper in this Journal Kaplan and Zingales [1997,
hereinafter KZ] argue that investment-cash flow sensitivities do
not provide useful evidence about the presence of financing
constraints. Because KZ use a subset of the same firms and the
same regressions as Fazzari, Hubbard, and Petersen [1988,
hereinafter FHP] and claim [page 176] that FHP "can legitimately
be considered the parent of all papers in this literature," it is
appropriate that we respond. Based on a simple theoretical model,
KZ reach the provocative conclusion [page 211] that "the invest-
ment-cash flow sensitivity criterion as a measure of financial
constraints is not well-grounded in theory." In Section I we show
that the KZ model does not capture the theoretical approach
employed in FHP and many subsequent studies. Most of the KZ
paper attempts to show that empirical investment-cash flow
sensitivities do not increase monotonically with the degree of
financing constraints within the 49 low-dividend firms from the
FHP sample. In Section II we explain why the KZ classification of
the degree of constraints is flawed in identifYing both whether or
not firms are constrained (absolute constraints) as well as the
relative degree of constraints across firms. As a result, we argue in
Section III that there is no expected ex ante pattern for the
* We thank Michael Athey, Charles Calomiris, Robert Carpenter, Robert
Chirinko, Mark Gertler, Simon Gilchrist, Kevin Hassett, Charles Himmelberg,
Anil Kashyap, Ronald King, Wende Reeser, Joachim Winter, and two referees, one
ofthe editors (Andrei Shleifer), and participants in seminars at the London School
of Economics and the NBER Summer Institute Conference on Corporate Finance
for comments and suggestions.
© 2000 by the President and Fellows of Harvard College and the Massachusetts Institute of
Technology.
The Quarterly Journal of Economics, May 2000
695
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