Public Listing Choice with Persistent Hidden Information.

How much does firm intangibility amplify CEOs' persistent private information and reduce firms' public listing propensity? We develop a model of competing public and private investors financing firms heterogeneously exposed to persistent private cash flows. Equilibrium financing is driven by informa...

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Bibliographic Details
Published in:Review of Economic Studies Vol. 93; no. 2; pp. 833 - 892
Main Authors: Celentano, Francesco, Rempel, Mark
Format: Article
Published: Oxford University Press / USA Mar2026
Subjects:
Online Access:View this record in EBSCOhost
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      dt: Mar2026
      vid: 93
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      pub: Oxford University Press / USA
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        10.1093/restud/rdaf039
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      tig:
        atl: Public Listing Choice with Persistent Hidden Information.
      aug:
        au:
          Celentano, Francesco
          Rempel, Mark
        affil:
          University of Lausanne and Swiss Finance Institute, Switzerland
          University of Toronto, Canada
      su:
        Information asymmetry
        Disclosure
        Intangible property
        Executive compensation
        Corporate finance
        Going public (Securities)
        Cash flow
      sug:
        subj:
          Information asymmetry
          Disclosure
          Consumer Lending
          Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
          Intangible property
          Executive compensation
          Corporate finance
          Going public (Securities)
          Cash flow
      keyword:
        Assignment model
        CEO compensation
        copyrightHolder:Review of Economic Studies Ltd
        copyrightYear:2026
        inLanguage:en
        Intangible capital
        Persistent private information
        Private equity premium
        Public listings
        publisher:Oxford University Press
        sameAs:https://dx.doi.org/10.1093/restud/rdaf039
        Structural estimation
        Assignment model
        CEO compensation
        copyrightHolder:Review of Economic Studies Ltd
        copyrightYear:2026
        inLanguage:en
        Intangible capital
        Persistent private information
        Private equity premium
        Public listings
        publisher:Oxford University Press
        sameAs:https://dx.doi.org/10.1093/restud/rdaf039
        Structural estimation
      ab: How much does firm intangibility amplify CEOs' persistent private information and reduce firms' public listing propensity? We develop a model of competing public and private investors financing firms heterogeneously exposed to persistent private cash flows. Equilibrium financing is driven by information rent differentials in CEO compensation. We validate and structurally estimate the model using firm listing and CEO compensation data. We find private (intangible) cash flows exhibit 63% higher persistence than their tangible counterparts. Further, if firm intangibility levels returned to those of 1980, mean listing propensities would increase 5 percentage points while mean CEO variable pay growth would decrease by 61%.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: English
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