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dc.contributor.authorRufai, Ibrahimen
dc.contributor.authorAdelopo, Ismailen
dc.contributor.authorYinusa, Ganiyuen
dc.date.accessioned2019-02-11T16:37:01Z
dc.date.available2019-02-11T16:37:01Z
dc.date.issued2019
dc.identifier.citationRufai, I., Adelopo, I. and Yinusa, G. (2019) The Impacts of Multiple Large Ownership Structure on Board Independence. International Journal of Accounting, Auditing and Performance Evaluation, 15 (1),en
dc.identifier.urihttp://hdl.handle.net/2086/17528
dc.description.abstractThe determinants of the composition of corporate boards remain inconclusive. This study investigates the impacts of multiple large ownership structure on board independence for a sample of UK listed companies. Using multiple regression analysis, and controlling for endogeneity, the study shows that the larger the difference in shareholding between the first and second largest owners, the less independent is the board. Monitoring efficiency is enhanced the higher the ratio of the shareholding of the second largest shareholder relative to the shareholding of the first largest shareholder. These findings have significant implications for board monitoring and corporate governance regulations.en
dc.language.isoenen
dc.subjectmultiple large ownership structureen
dc.subjectMLSen
dc.subjectcorporate governanceen
dc.titleThe Impacts of Multiple Large Ownership Structure on Board Independenceen
dc.typeArticleen
dc.identifier.doihttps://doi.org/10.1504/IJAAPE.2019.096732
dc.peerreviewedYesen
dc.funderN/Aen
dc.projectidN/Aen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2018en


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