유가증권시장 상장기업들의 주식발행과 자본조달 순서에 관한 연구

Testing the Pecking Order Theory: Equity Financing in Korea Firms

초록

Equity financing is not widely used in the Korean financial market, Yet, such inactive uses of equity financing may not be in line with the prediction of the pecking order theory. We directly investigate the firm level decisions of equity financing according to a detailed set of firm categories based on size, growth, profitability, and debt capacity. Surprisingly, our results confirm that more than 66% of equity issuance and 63% of equity repurchase are not consistent with the prediction of the pecking order theory. This finding suggests the need of reevaluation of the pecking order theory in explaining capital structure policies for the Korean market.

키워드

순주식발행순자사주매입정보비대칭성인적분할제3자 배정 유상증자자본조달 순서이론(Pecking Order Theory)Equity FinancingAsymmetric InformationCapital StructurePecking Order Theory
제목
유가증권시장 상장기업들의 주식발행과 자본조달 순서에 관한 연구
제목 (타언어)
Testing the Pecking Order Theory: Equity Financing in Korea Firms
저자
이정환윤보현하준손삼호
DOI
10.22510/kjofm.2016.33.2.004
발행일
2016-06
저널명
재무관리연구
33
2
페이지
93 ~ 131

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