The Long-run Performance of Seasoned Equity Offerings with rights evidence from the Swiss Market
Abstract
We examine the long-run performance of firms that offer seasoned equity on the Swiss market. Swiss firms use offerings with rights to raise new equity and they can issue three types of securities. Moreover, the tax law has for some firms the effect of increasing the issuing frequency. We find that most SEOs are small as a percentage of the firm’s market capitalisation. The leverage ratios change often (up and down) during a three-period post-SEO horizon. The long-run abnormal returns are insignificant relative to size and book-to-market matching portfolios. These findings are corroborated by the fact that a portfolio of issuing firms do not exhibit a risk adjusted (Fama and French three factor model and Time-varying beta) abnormal performance. These findings are in accordance with the growing literature showing that the US SEOs do no more have abnormal negative performance. Finally, we show that Swiss firms have an incentive to use SEOs as a substitute to stock dividends. This particular feature help to explain the high frequency of SEOs in Switzerland before 1992.Download Info
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Paper provided by International Center for Financial Asset Management and Engineering in its series FAME Research Paper Series with number rp22.Length:
Date of creation: Jan 2000
Date of revision:
Handle: RePEc:fam:rpseri:rp22
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Keywords:Find related papers by JEL classification:
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
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