Staff View: Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

The issuance of the Integrated Reporting Framework in 2013 attracted more organizations to adopt Integrated Reporting (IR) as the framework in preparing the annual report. Companies are driven to adopt IR to improve their performance and to increase their reputation. As part of the signaling strateg...

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Main Authors:	Amirrudin, Mira Susanti, Abdullah, Mazni, Saleh, Zakiah
Format:	Article
Language:	English
Published:	2021
Subjects:	Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Online Access:	https://ir.uitm.edu.my/id/eprint/59113/1/59113.pdf https://ir.uitm.edu.my/id/eprint/59113/ https://myjms.mohe.gov.my/index.php/AJoBSS/issue/archive
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id	my.uitm.ir.59113
record_format	eprints
spelling	my.uitm.ir.591132022-06-10T01:44:03Z https://ir.uitm.edu.my/id/eprint/59113/ Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh Amirrudin, Mira Susanti Abdullah, Mazni Saleh, Zakiah Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure The issuance of the Integrated Reporting Framework in 2013 attracted more organizations to adopt Integrated Reporting (IR) as the framework in preparing the annual report. Companies are driven to adopt IR to improve their performance and to increase their reputation. As part of the signaling strategy, IR is used as a communication strategy that enables users to understand the companies' embedded quality. This quality can be represented by the high corporate reputation of IR companies. The study's objective is to examine the relationship between IR companies' corporate reputation score with firm performance, whether a higher corporate reputation by IR companies can sustain performance advantage. A sample of 120 integrated reporting companies from 2014 to 2016 is collected, and data are collected from DataStream. Results show that there is a significant positive relationship between IR corporate reputation score and firm performance. This result evidenced that high corporate reputation score companies experience a superior financial performance than lower reputation IR companies. This finding provides empirical evidence for the companies to increase their reputation to sustain economic advantage. 2021 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/59113/1/59113.pdf Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh. (2021) Academic Journal of Business and Social Sciences (AJoBSS), 5 (1). pp. 1-10. ISSN 2590-440X https://myjms.mohe.gov.my/index.php/AJoBSS/issue/archive
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
spellingShingle	Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Amirrudin, Mira Susanti Abdullah, Mazni Saleh, Zakiah Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
description	The issuance of the Integrated Reporting Framework in 2013 attracted more organizations to adopt Integrated Reporting (IR) as the framework in preparing the annual report. Companies are driven to adopt IR to improve their performance and to increase their reputation. As part of the signaling strategy, IR is used as a communication strategy that enables users to understand the companies' embedded quality. This quality can be represented by the high corporate reputation of IR companies. The study's objective is to examine the relationship between IR companies' corporate reputation score with firm performance, whether a higher corporate reputation by IR companies can sustain performance advantage. A sample of 120 integrated reporting companies from 2014 to 2016 is collected, and data are collected from DataStream. Results show that there is a significant positive relationship between IR corporate reputation score and firm performance. This result evidenced that high corporate reputation score companies experience a superior financial performance than lower reputation IR companies. This finding provides empirical evidence for the companies to increase their reputation to sustain economic advantage.
format	Article
author	Amirrudin, Mira Susanti Abdullah, Mazni Saleh, Zakiah
author_facet	Amirrudin, Mira Susanti Abdullah, Mazni Saleh, Zakiah
author_sort	Amirrudin, Mira Susanti
title	Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
title_short	Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
title_full	Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
title_fullStr	Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
title_full_unstemmed	Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
title_sort	integrated reporting: the influence of corporate reputation on firm performance / mira susanti amirrudin, mazni abdullah and zakiah saleh
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/59113/1/59113.pdf https://ir.uitm.edu.my/id/eprint/59113/ https://myjms.mohe.gov.my/index.php/AJoBSS/issue/archive
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score	13.211869

Integrated reporting: the influence of corporate reputation on firm performance / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

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