Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate Social Responsibility, and Environmental Performance toward Corporate Reputation

Simandjuntak, JBP; Sudibyo, Yvonne Augustine

doi:10.14738/abr.104.12023

Cited by 3 publications

(2 citation statements)

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“…As a result, our empirical results validate the idea that the value relevance according to an IR strategy will be reinforced by the ethical behaviour of the company and that IR is an asset to stimulate these activities, thus improving investors' confidence. This result confirms our H3 and corroborates those of Simandjuntak and Sudibyo (2022), confirming the strong association between IR and information relevance. These results could be explained by investors' trust in non-financial information disclosed by companies.…”

Section: Regression Analysissupporting

confidence: 91%

“…In this regard, Simandjuntak and Sudibyo (2022) reveal that IR has a positive and significant effect on the reputation and disclosure value of the firm. At the same time, the role of business ethics as a moderating variable strengthens the relationship between IR, reputation and disclosure value.…”

Section: Moderating Role Of Business Ethics In the Relationship Betwe...mentioning

confidence: 91%

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Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms

Hichri

2023

RAF

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Purpose This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance. Design/methodology/approach This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022. Findings A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms. Practical implications Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance. Originality/value To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.

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Section: Regression Analysissupporting

confidence: 91%

Section: Moderating Role Of Business Ethics In the Relationship Betwe...mentioning

confidence: 91%

Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms

Hichri

2023

RAF

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The Role of Social Media in Improving Institutional Reputation

Hassan

2023

Studies in Computational Intelligence

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Exploring integrated reporting's influence on international firms' value relevance

Hichri,

Alqatan

2024

IJOES

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Purpose Analyzing the impact of integrated reporting (IR) on international firms' value relevance, considering diverse information such as income, cash flows, risks, uncertainties and various capitals. Design/methodology/approach This paper used a sample of 300 international companies between 2010 and 2019. This paper collected the data from the Thomson Reuters Eikon database. Quantitative methods were used to test the hypotheses. Furthermore, the feasible generalized least squares (FGLS) method was performed to test the hypotheses. Findings The results suggest that IR and value relevance positively correlate, confirming the hypothesis. Moreover, this paper verified these results by conducting robustness tests on the contribution of the framework and guidelines prepared by the International Integrated Reporting Council (IIRC) in 2013. Practical implications This study enables users to evaluate company transparency and the relevance of disclosed nonfinancial information, providing valuable insights for report preparers and investors seeking profitable opportunities. Originality/value The interest in this research was motivated by the authors’ research field, which is innovative, as few studies have been conducted to explain the relationship between IR and value relevance. Similarly, this paper incorporated into their analysis the importance of the framework created by the IIRC in 2013 in preparing and presenting an integrated report. This paper considered the contribution of this framework to the creation of information content. This design has been overlooked in previous studies. However, this paper mobilized the FGLS method, which has been little used in previous studies.

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Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate Social Responsibility, and Environmental Performance toward Corporate Reputation

Cited by 3 publications

References 0 publications

Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms

Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms

The Role of Social Media in Improving Institutional Reputation

Exploring integrated reporting's influence on international firms' value relevance

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