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

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2023-11-01 DOI:10.1016/j.bar.2023.101272

Marc Goergen , Svetlana Mira

引用次数: 0

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.

查看原文本刊更多论文

衡量英国上市公司的所有权和控制权:一些方法上的挑战

虽然商业、管理、会计和金融领域的学者在他们的研究中经常使用公司所有权和控制结构的数据，但我们表明，利用公开信息确定英国上市有限公司的这种结构可能充满了许多困难。根据希尔评估(2021年)，英国上市规则的最新变化可能会进一步加剧这些困难，因为双重股权结构的上市公司可能会增加。在案例研究和进一步实证工作的帮助下，我们展示了研究人员面临的一些方法论挑战。我们就如何应对这些挑战提供指导。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.