Table 2

Returns by SEO type and horizon

Panel A: Total sample
Offering typeN12-Month24-Month36-Month
MeanMedianMeanMedianMeanMedian
RightsBHR1,090−7.3%−25.8%−9.2%−38.1%−14.8%−50.8%
 Market-Adjusted BHR −9.9%−23.7%−16.8%−39.6%−23.9%−46.8%
 Size-Adjusted BHR −7.3%−25.6%−9.2%−38.2%−14.7%−50.5%
PublicBHR967−22.2%−45.2%−28.6%−71.6%−42.3%−85.2%
 Market-Adjusted BHR −28.8%−47.4%−39.6%−69.4%−54.9%−78.9%
 Size-Adjusted BHR −22.2%−45.3%−28.5%−71.3%−42.2%−84.9%
Panel B: Test of differences (rights-public)
12-Month24-Month36-Month
 Mean diffMedian diffMean diffMedian diffMean diffMedian diff
 (t-value)(Z-score)(t-value)(Z-score)(t-value)(Z-score)
BHR 14.9%*** (3.76)19.4%*** (8.37)19.3%*** (3.66)33.5%*** (10.33)27.5%*** (5.16)34.4%*** (11.19)
Market-Adjusted BHR 18.9%*** (4.91)23.7%*** (9.87)22.7%*** (4.44)29.8%*** (10.64)31.1%*** (5.92)32.1%*** (11.31)
Size-Adjusted BHR 14.9%*** (3.75)19.7%*** (8.39)19.3%*** (3.66)33.1%*** (10.40)27.5%*** (5.16)34.4%*** (11.27)

Note(s): *** indicates statistical significance at the 1% level. This table reports the returns of SEO firms by offering type (Rights versus Public). BHR is measured from monthly returns, starting from the month subsequent to the SEO. The market-adjusted BHR is the BHR of the SEO firm less the return on its relevant index (KOSPI or KOSDAQ) over the same measurement period. The size-adjusted BHR is the raw BHR less the corresponding period's return of a size-matched portfolio after Jegadeesh (2000). The data cover SEOs from September 2000 to December 2015

or Create an Account

Close Modal
Close Modal