Seasoned Equity Offers: The Effect of Insider Ownership and Float

Vincent J. Intintoli, Kathleen M. Kahle

Research output: Contribution to journalArticlepeer-review

20 Scopus citations

Abstract

Seasoned equity offering (SEO) underpricing has increased dramatically since the early 1980s. While previous research has examined the determinants of SEO underpricing, these studies have not explored the effect of insider ownership on discounts. We find that this effect is twofold. First, higher insider ownership reduces float, thereby increasing price pressure and SEO underpricing. This effect is greatest in firms with low liquidity. Second, the greater the percentage of secondary shares offered, the lower the underpricing, suggesting that manager's pressure banks to reduce underpricing when their personal wealth is at stake. However, we find that this negative relation is mitigated if the firm employs a prestigious underwriter.

Original languageEnglish (US)
Pages (from-to)1575-1599
Number of pages25
JournalFinancial Management
Volume39
Issue number4
DOIs
StatePublished - Dec 2010

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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