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Jan 27, 2026

Cash or Stock? Agency Frictions in Venture Capital Distributions

Abstract

Using proprietary data on U.S. venture capital (VC) fund distributions, I document that at least 56% of capital is returned to limited partners (LPs) in kind as publicly listed equity rather than cash. Distributions follow substantial price appreciation, reflecting both general partners’ (GPs) value-added activities and their ability to time exits. Distributed stocks experience a sharp, non-reversing price drop that modestly reduces LPs’ realized returns. Losses are smaller for distributions made by reputable VCs, not because they employ more LP-friendly distribution practices, but because they invest in companies with stronger post-distribution performance. The findings reveal a new agency friction: GPs report fund returns, and earn carried interest, using distribution marks that LPs cannot feasibly realize. However, a counterfactual analysis shows that prohibiting stock distributions would reduce LP returns even more, underscoring the trade-off LPs face.

Authors:

Minmo Gahng, Cornell University

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