Publication: Measuring the ownership and control of UK listed firms: Some methodological challenges
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Date
2023
Authors
Mira, Svetlana
Advisor
Court
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Volume Title
Publisher
Academic Press
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Citation
Abstract
While scholars in business,management,accounting and finance frequently use data on the ownership and control structure of companies in their research,we show that determining this structure for a UK public limited company using publicly available information can be fraught with a number of difficulties. The latest changes to the UK Listing rules following the Hill Review (2021) may further exacerbate these difficulties via the potential increase in listed companies with dual-class shares. With the help of case studies and further empirical work,we demonstrate some of the methodological challenges faced by researchers. We provide guidance on how to tackle these challenges. © 2023 The Authors
Unesco subjects
License
Attribution Non-Commercial No-Derivatives 4,0 International
School
IE Business School
Center
Keywords
Control; Corporate governance; Data; Methodology; Ownership
Citation
Goergen, M., & Mira, S. (2023). Measuring the ownership and control of UK listed firms: Some methodological challenges. The British Accounting Review, 55(6), 101272.