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

Goergen, Marc ORCID: https://orcid.org/0000-0003-4391-2651 and Mira, Svetlana ORCID: https://orcid.org/0000-0001-7321-4104 2023. Measuring the ownership and control of UK listed firms: some methodological challenges. The British Accounting Review 55 (6) , 101272. 10.1016/j.bar.2023.101272

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Elsevier
ISSN:	0890-8389
Date of First Compliant Deposit:	1 November 2023
Date of Acceptance:	25 October 2023
Last Modified:	19 Dec 2023 14:54
URI:	https://orca.cardiff.ac.uk/id/eprint/163615

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