Disclosing Actual Controller based on Equity Knowledge Graph Learning

Disclosing Actual Controllers (ACs) of a company has been the basis for financial risk governance. A shareholder in a winning stable coalition, where members make consistent decisions and win in votes, is considered an AC. However, existing methods fail to discover stable coalitions due to the ignorance of various relations other than the shareholding relation among shareholders, such as kinship, subsidiary and so on. Moreover, the above relations form a large-scale equity network, which brings challenges for efficiently identifying winning stable coalitions.

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Publication Details

Published
2025-04-04
DOI
https://doi.org/10.1145/3690624.3709432
Primary Topic
Advanced Graph Neural Networks
Type
article
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article

Disclosing Actual Controller based on Equity Knowledge Graph Learning

Liang Hong, Q. N. Xu, Mengting Shen, Baokun Yi
Advanced Graph Neural Networks
article

Disclosing Actual Controller based on Equity Knowledge Graph Learning

Liang Hong, Q. N. Xu, Mengting Shen, Baokun Yi
article en

Abstract

Disclosing Actual Controllers (ACs) of a company has been the basis for financial risk governance. A shareholder in a winning stable coalition, where members make consistent decisions and win in votes, is considered an AC. However, existing methods fail to discover stable coalitions due to the ignorance of various relations other than the shareholding relation among shareholders, such as kinship, subsidiary and so on. Moreover, the above relations form a large-scale equity network, which brings challenges for efficiently identifying winning stable coalitions.

Wuhan University (CN)
Openalex Percentile: Top 97%
Advanced Graph Neural Networks
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