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Measuring the ownership and control of UK listed firms: Some methodological challenges

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dc.contributor.authorMira, Svetlana
dc.contributor.authorGoergen, Marc
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-07-08T13:14:12Z
dc.date.available2024-07-08T13:14:12Z
dc.date.issued2023
dc.description.abstractWhile 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
dc.description.keywordControl
dc.description.keywordCorporate governance
dc.description.keywordData
dc.description.keywordMethodology
dc.description.keywordOwnership
dc.formatapplication/pdf
dc.identifier.citationGoergen, M., & Mira, S. (2023). Measuring the ownership and control of UK listed firms: Some methodological challenges. The British Accounting Review, 55(6), 101272.
dc.identifier.doihttps://doi.org/10.1016/j.bar.2023.101272
dc.identifier.issn8908389
dc.identifier.officialurlhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85176441193&doi=10.1016%2fj.bar.2023.101272&partnerID=40&md5=b721f341122a05e069fc25e20a341504
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3015
dc.issue.number6
dc.journal.titleBritish Accounting Review
dc.language.isoeng
dc.page.total0
dc.publisherAcademic Press
dc.relation.departmentFinance
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution Non-Commercial No-Derivatives 4,0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectControl; Corporate governance; Data; Methodology; Ownership
dc.subject.keywordControl
dc.subject.keywordCorporate governance
dc.subject.keywordData
dc.subject.keywordMethodology
dc.subject.keywordOwnership
dc.titleMeasuring the ownership and control of UK listed firms: Some methodological challenges
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/publishedVersion
dc.volume.number55
dspace.entity.typePublication
person.identifier.scopus-author-id12769685300
person.identifier.scopus-author-id38961766500
relation.isAuthorOfPublication55eb0faa-13da-4a35-a432-f529b62f4d8b
relation.isAuthorOfPublication.latestForDiscovery55eb0faa-13da-4a35-a432-f529b62f4d8b
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