Changes in Capital Structure in Seasoned Equity Offerings: BIST Implementation

This study evaluates changes in firms’ capital structures after a seasoned equity offering by testing the effects of firm-specific factors on leverage ratios. The relationship between the determined dependent variables and firm-specific factors is associated with the predictions of pecking order and...

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Bibliographic Details
Main Authors: Zeynep Kalaycıoğlu, Ahmet Kurtaran
Format: Article
Language:English
Published: Istanbul University Press 2024-09-01
Series:Istanbul Business Research
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/908E71E4752040ABB0EA703E6489B5DC
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Summary:This study evaluates changes in firms’ capital structures after a seasoned equity offering by testing the effects of firm-specific factors on leverage ratios. The relationship between the determined dependent variables and firm-specific factors is associated with the predictions of pecking order and trade-off theory. In 3 different models in which leverage ratios are determined as dependent factors and firm-specific factors as independent variables, 10 basic hypotheses are proposed, and the relationship between the variables is examined using panel data analysis. According to the results obtained in the analyses, as the number of seasoned equity offerings increases, firms’ leverage ratios decrease, and firms tend to use more debt because of the corporate tax base discount granted to seasoned equity offerings. In addition, it has been determined that rather than choosing to source resources through equity or borrowing, the view of benefiting from both sources of funds is dominant in the face of the resource requirements of seasoned equity offering firms.
ISSN:2630-5488