The emergence of corporate governance from Wall St. to Main St.: Outside directors, board diversity, earnings management, and managerial incentives to bear risk

MA Fields, PY Keys - Financial review, 2003 - Wiley Online Library
Recent corporate events have brought a heightened public awareness to corporate
governance issues. Much work has been accomplished to date, but it is clear that much …

Initial public offerings: CFO perceptions

JC Brau, PA Ryan, I DeGraw - Financial Review, 2006 - Wiley Online Library
We examine four issues pertaining to initial public offerings (IPOs) using a survey of 438
chief financial officers (CFOs). First, why do firms go public? Second, is CFO sentiment …

Understanding seasoned equity offerings of Chinese firms

H Bo, Z Huang, C Wang - Journal of Banking & Finance, 2011 - Elsevier
We examine the empirical relevance of standard theories explaining the motivation of
Seasoned Equity Offerings (SEOs) in the Chinese context. Analyzing Chinese SEOs during …

[HTML][HTML] Equity offering following cyberattacks

X Liu, J Luo, A Yawson - Journal of Corporate Finance, 2025 - Elsevier
We investigate the impact of cyberattacks on a firm's equity issuance decisions. Our findings
indicate that firms targeted by cyberattacks are less likely to pursue seasoned equity …

Investors' demand in Initial Public Offering (IPO): Shariah compliance, corporate governance and macroeconomic factors

A Al Masud, B Uluyol - Journal of Islamic Accounting and Business …, 2024 - emerald.com
Purpose Initial Public Offering (IPO) is a major milestone for a company. It allows a private
company to issue shares to a much broader group of investors and become public. But …

Managers' Private Information, Investor Underreaction and Long‐Run SEO Performance

P Bilinski, N Strong - European Financial Management, 2013 - Wiley Online Library
For a sample of 2,879 SEOs by US stocks from 1970 to 2004, this paper decomposes an
average three‐year post‐issue buy‐and‐hold abnormal return of− 25.9%(relative to size …

Abertura de capital no Brasil: percepções de executivos financeiros

HC Steffen, FAM Zanini - Revista Contabilidade & Finanças, 2012 - SciELO Brasil
O presente estudo investigou as percepções dos executivos financeiros (CFO) sobre as
Initial Public Offerings (IPOs) no Brasil, replicando grande parte da pesquisa de Brau, Ryan …

SEO cycles

JS Howe, S Zhang - Financial Review, 2010 - Wiley Online Library
Public equity offerings by seasoned firms (SEOs) exhibit similar but less volatile cycles than
initial public offerings (IPOs) of newly public firms. Our paper provides a comprehensive …

Explanations of cycles in seasoned equity offerings: An examination of the choice between rights issues and private placements

A Melia, H Chan, P Docherty, S Easton - Pacific-Basin Finance Journal, 2018 - Elsevier
A feature of the Australian equity market is that, unlike all other equity markets, private
placements and rights issues are used more frequently than public offerings. This study …

Dynamic internal control performance over financial reporting and external financing

W Shi, R Wang - Journal of Contemporary Accounting & Economics, 2012 - Elsevier
In this paper, we present a theoretical model and empirical evidence on the effects of
dynamic internal control performance on external financing choices of a company. Using …