Document Type

Article

Publication Date

1993

Abstract

The valuation effect of debt and equity issue announcements on stock price varies predictably with the timing of earnings and dividend reports. Issue announcements closely preceding current cash flow signals have more negative valuation effects. Straight debt announcements also have a significantly negative effect on stock price when the offer announcement closely precedes earnings and dividend releases. The evidence is consistent with a separating equilibrium where better performing firms signal superior value by announcing equity offers shortly after dividend announcements. Poorer performers appear to time equity offers just before dividend signals, which in turn are more likely to be negative.

Comments

Manuel, Timothy A., Brooks, LeRoy D., and Frederick P. Schadler. "Common Stock Price Effects of Security Issues Conditioned by Current Earnings and Dividend Announcements." 'Journal of Business 66 (1993): 571-593.

© 1993 University of Chicago Press. Original published version is available at: JSTOR.

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