TY - CHAP AB - Seasoned equity offerings (SEOs) are sales of stock after the initial public offering. They are a means to raise funds through the sale of stock rather than the issuance of additional debt. We propose a method to predict the characteristics of firms that undertake this form of financing. Our procedure is based on logistic regression where firm-specific variables are obtained from the perspective of the firm's need to raise cash such as high debt ratios, high current liabilities, reduction and changes in current debt, significant increase in capital expenditure, and cash flows in terms of cash as a percentage of assets. VL - 7 SN - 978-0-85724-201-3, 978-0-85724-202-0/1477-4070 DO - 10.1108/S1477-4070(2010)0000007005 UR - https://doi.org/10.1108/S1477-4070(2010)0000007005 AU - Abraham Rebecca AU - Harrington Charles ED - Kenneth D. Lawrence ED - Ronald K. Klimberg PY - 2010 Y1 - 2010/01/01 TI - Forecasting the use of seasoned equity offerings T2 - Advances in Business and Management Forecasting T3 - Advances in Business and Management Forecasting PB - Emerald Group Publishing Limited SP - 23 EP - 36 Y2 - 2024/04/25 ER -