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Does sharia-compliant debt financing reduce stock price crash risk?

Rayenda Khresna Brahmana (School of Economics, Finance, and Accounting, Coventry University, Coventry, UK)
Maria Kontesa (Faculty of Economics and Business, Universitas Widya Dharma Pontianak, Pontianak, Indonesia)

Managerial Finance

ISSN: 0307-4358

Article publication date: 26 July 2023

Issue publication date: 21 February 2024

342

Abstract

Purpose

This paper examines the impact of sharia-compliant debt financing on stock price crash risk. Unlike those previous studies that took Sukuk or sharia-compliant firms, this study tests the impact of the proportion reported sharia-compliant debt financing in the balance sheet on the risk of price crash of a firm.

Design/methodology/approach

Using the data from 2,752 firm-year observations of 344 Malaysian non-financial listed companies from 2012 to 2019, this article used a robust panel data estimation technique for statistical inferences. This study also employs panel GMM and quantile least squares as the robustness check.

Findings

This study established a negative relationship between sharia-compliant debt financing and stock price crash risk. The robustness checks with different estimation techniques confirm the results. It implies that firms with a more significant proportion of Sharia-compliant financing tend to have lower future stock price crash risk.

Practical implications

Consistent with the Islamic finance literature, the present study contributes to the existing literature on Islamic capital markets from the perspective of stock price crash risk because it is vital for risk management and investment decision-making as a measure of tail risk for stocks. The findings of this research will assist investors in developing portfolio strategies that incorporate firms with higher levels of sharia-compliant debt financing in their balance sheets. Additionally, the results of this study suggest that policymakers and regulatory bodies should consider revising their monitoring approaches for publicly listed firms.

Originality/value

This study is interesting and unique, as it is a pioneer in testing the impact of sharia-compliant debt financing on reducing stock price crash risk.

Keywords

Acknowledgements

This paper forms part of a special section “International Financial Ecosystem and Islamic Firms”, guest edited by Kabir Hassan and Mamunur Rashid.

The authors gratefully acknowledge comments from reviewers and Ni Putu Desintya (Indonesian National Islamic Economy and Finance Committee) in improving the paper. We also feel thankful for the assistances from guest editors, all editorial boards.

Citation

Brahmana, R.K. and Kontesa, M. (2024), "Does sharia-compliant debt financing reduce stock price crash risk?", Managerial Finance, Vol. 50 No. 3, pp. 498-513. https://doi.org/10.1108/MF-12-2022-0596

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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