Measuring the ownership and control of UK listed firms: Some methodological challenges
研究发现，使用公开信息确定英国上市公司的所有权和控制权结构存在诸多困难，2021年希尔审查后双重股权结构可能加剧这些挑战，并通过案例和实证分析为研究者提供应对方法。
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.