This study provides direct evidence of the association between debt–equity conflict and investment efficiency in financially distressed firms. Leveraging a unique institutional setting in Japan, we examine the impact of lender-affiliated directors on the managerial decisions of their borrowers. Although banker-directors do not influence firms at low risks of default, their presence leads to more conservative financial decisions in distressed firms, thereby mitigating shareholder exploitation. Th

Debt–Equity Conflicts and Efficiency of Distressed Firms: Evidence from Japanese Banker-Directors
Choi, Dong Beom
