Chulalongkorn University Theses and Dissertations (Chula ETD)

Other Title (Parallel Title in Other Language of ETD)

การปฏิบัติตามวัตถุประสงค์ของการใช้เงินในการเสนอขายหลักทรัพย์ครั้งแรกต่อประชาชนและผลตอบแทนระยะยาว

Year (A.D.)

2019

Document Type

Independent Study

First Advisor

Kanis Saengchote

Faculty/College

Faculty of Commerce and Accountancy (คณะพาณิชยศาสตร์และการบัญชี)

Department (if any)

Department of Banking and Finance (ภาควิชาการธนาคารและการเงิน)

Degree Name

Master of Science

Degree Level

Master's Degree

Degree Discipline

Finance

DOI

10.58837/CHULA.IS.2019.71

Abstract

This research paper examines the relationship between the commitment to the stated use of IPO proceed and long-run performance. This also examines the effect of hot market condition on the probability of commitment. Furthermore, this paper investigates the effect of the specificity of the disclosure in the filling document on the probability of commitment. The data comprises of the firms that went public in both the Stock Exchange of Thailand (SET) and the Market for Alternative Investment (mai) during the period of 2000 – 2018. The stated use of IPO proceed is classified into 3 groups: Investment, Debt Repayment, and General purposes. Based on the analysis, the study finds that the firms, that commit to the stated use of IPO procced, have an insignificantly positive impact to the long-run performance. The commitment of the firms with the primary of investment purpose have a significantly positive impact, while there is no relationship between the commitment of the firms with the primary of debt repayment and general purposes and the long-run performance. Although the majority of the firms follows their initial plan, the plan might not be value-creating. For the hot market timing, the study finds no statistical evidence that the hot market condition effect on the compliance to the stated use of IPO proceed. This is due to there are investors to finance the equity market whether the hot market or not. Lastly, the firms that provide the clear explanation of the investment purpose would follow their initial plan. This presents that the disclosure in the filling document reflects the strategic investment plan of the firm.

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