scholarly journals Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality

2021 ◽  
Vol 13 (18) ◽  
pp. 10452
Author(s):  
Mohamad Iruwan Ghuslan ◽  
Romlah Jaffar ◽  
Norman Mohd Saleh ◽  
Mohd Hasimi Yaacob
Keyword(s):  
Corporate Governance ◽  
Corporate Reputation ◽  
Reporting Quality ◽  
Social Reporting ◽  
Annual Reports ◽  
Board Diversity ◽  
The Impact ◽  
The Relationship

Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives.

scholarly journals Does chairman independence matter?

2010 ◽  
Vol 8 (1) ◽  
pp. 108-116
Author(s):  
Hafiza Aishah Hashim ◽  
Susela Devi Suppiah
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Earnings Quality ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Leadership Structure ◽  
Reported Earnings ◽  
The Relationship

This paper examines the relationship between the role of non-executive (independent) chairman and the quality of reported earnings. Recent corporate governance reforms recommend firms to appoint an independent leader to ensure the success of a split leadership structure (The Combined Code on corporate Governance, 2006; Higgs Report, 2003). Research on leadership structure to date has tended to focus solely on role duality and find weak or insignificance relationship between role duality and financial reporting quality. Although separating the roles of the chairman and the CEO seems appropriate, researcher argue that it would not necessarily lead to independence of the board if the chairman is not independent. Consistent with recent recommendations to strengthen board leadership by appointing an independent chair, this study evidences a positive and significant association between non-executive chairman and earnings quality in Malaysia. The study suggests that the non-executive status of the chairman is an important mechanism in enhancing the board‟s independence, thus improving earnings quality.

INTERACTION BETWEEN NEW TECHNOLOGIES AND THE EXPERIENCE OF THE GUESTS IN THE HOSPITALITY INDUSTRY

2020 ◽  
Author(s):  
Kosara Gotseva ◽  
Keyword(s):  
New Technologies ◽  
Positive Experience ◽  
Positive Interaction ◽  
Global Trends ◽  
Visitor Satisfaction ◽  
Scientific Report ◽  
The Impact ◽  
The Relationship

The scientific report aims to highlight the positive interaction between technology and hotel guests. The relationship between technology and customer experience is examined. The role of innovation as a tool for enhancing the positive experience of tourists is highlighted. The focus is on digital applications and their relationship to satisfaction. The main global trends that demonstrate the impact of hotel automation on visitor satisfaction are outlined. Attention has been focused on research from recent years. The author defends the thesis that guests seek interaction with automation as it directly affects the quality of service and thus enhances their positive experience. Innovation is a key tool for creating a quality experience.

scholarly journals The nexus between corporate philanthropy and customer citizenship behavior: The role of corporate reputation and customer socialization.

2020 ◽  
Vol 1 (1) ◽  
pp. 22-33
Author(s):  
Linart Janbout
Keyword(s):  
Corporate Reputation ◽  
Corporate Philanthropy ◽  
Mediation Effect ◽  
Citizenship Behavior ◽  
Socially Responsible ◽  
Moderation Effect ◽  
Customer Citizenship Behavior ◽  
The Impact ◽  
The Relationship

Corporate philanthropy is one of the most debated topics among scholars for socially responsible firms. This study examines the impact of corporate philanthropy on customer citizenship behavior. Furthermore, this study aims to investigate the mediation effect of corporate reputation as well as the moderation effect of customer socialization on the relationship between corporate philanthropy and customer citizenship behavior. The population of this study consists of 393 students from one university in North Cyprus. Using the regression analysis method, the findings of this study revealed that corporate philanthropy positively affects customer citizenship behavior and such a relationship is partially mediated by corporate reputation. The result of the interaction effect reported for a positive significant effect of customer socialization on the relationship between corporate philanthropy and customer citizenship behavior. The research contributes to the literature by providing empirical findings on the relationship between corporate philanthropy and customer citizenship behavior as well as examining the underline mechanisms of how and under what conditions corporate philanthropy enhances customer citizenship behavior.

scholarly journals The Value of Board Diversity in the Relationship of Corporate Governance and Investment Decisions of Pakistani Firms

2020 ◽  
Vol 6 (4) ◽  
pp. 146 ◽  
Author(s):  
Nauman Iqbal Mirza ◽  
Qaisar Ali Malik ◽  
Ch Kamran Mahmood
Keyword(s):  
Corporate Governance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Investment Decisions ◽  
Board Independence ◽  
Board Size ◽  
Board Diversity ◽  
The Impact ◽  
The Relationship

Inspired by the studies on the impact of diversity among decision-making groups, this study was carried out to examine whether the diversity of the members of the board of directors, encompassing gender, nationality, education, and experience, moderates the relationship between the corporate governance and investment decisions of listed companies of the Pakistan Stock Exchange. Furthermore, the determinants of investment decisions in the context of Pakistani firms’ are also explored. Panel data analysis techniques are used to gauge the cause and effect relationship among the variables. We find short-term liquidity and profitability are the determinants of Pakistani firms’ investment decisions, both having adverse relationships. Moreover, we explore board independence, and chief executive officer (CEO) duality has a significant positive impact on investment decisions. We further find that experience diversity strongly moderates the relationship between board independence and board size with investment decisions in the opposite direction. Education diversity moderates the relation of board size and investment decisions in the same direction. Foreign directors’ presence on the board also significantly moderates the relationship between board independence and investment decisions. The results of this empirical study confirm that board diversity moderates the relationship between corporate governance and investment decisions.

scholarly journals Assessing the Impact of Corporate Governance on Non-Performing Loans: Empirical Analysis of the Listed Commercial Banks of Pakistan

2019 ◽  
Vol IV (III) ◽  
pp. 188-196
Author(s):  
Ihtesham Khan ◽  
Muhammad Ilyas ◽  
Shehzad Khan
Keyword(s):  
Corporate Governance ◽  
Banking Industry ◽  
Annual Reports ◽  
Governance System ◽  
Nonperforming Loans ◽  
Time Period ◽  
Corporate Governance System ◽  
The Impact ◽  
Code Compliance

Financial crisis shows the ambiguous role of the corporate governance system. Hence, the main purpose of this paper is to assess the impact of corporate governance on Non-performing loans of the banking industry of Pakistan. The time period selected from 2006 to 2016 and source of data is annual reports of respective banks and the World Bank. In order to explain the relationship between the governance system and non-performing loans used descriptive, correlational and panel data analyses. The results revealed a negative and significant effect of corporate governance on nonperforming loans of sample firms of the study. Therefore, suggested for the banking industry of Pakistan to implement and make sure their reports according to corporate governance code compliance to control non-performing loans.

scholarly journals Kultura organizacyjna jako moderator związków pomiędzy zaufaniem organizacyjnym a jego determinantami i następstwami

2021 ◽  
Vol 65 (1) ◽  
pp. 169-196
Author(s):  
Lech Górniak ◽  
Keyword(s):  
Organizational Culture ◽  
Organizational Trust ◽  
Field Studies ◽  
Industry Type ◽  
Type Size ◽  
The Impact ◽  
The Relationship ◽  
Do So

The paper includes analysis of the results of field studies conducted among employees of 20 organizations (N=601). The analyses were aimed at determining the impact of organizational culture has on the relationships between the “soft” (psychological and social) factors that characterize them. In particular the impact of organizational culture was considered on the relationship between the antecedents and outcomes of organizational trust. The statistical method used was moderation analysis (Hayes, 2018). The studies were based on a questionnaire that included 13 scales as measures for the variables considered. The analyses provides two main conclusions. The first is for researchers dealing with the soft aspects of the organization’s functioning, especially those related to the role of trust in the organization. The second is addressed to practitioners and relates to the quality of knowledge on employee management. The conclusion for the researchers concerns the need to take into account the specificity of a given organization when describing organizational phenomena. This concerns the tacit factors that go beyond the standard characteristics (industry type, size of the organization, number of employees, etc.), in particular those aspects of the organizational culture related to organizational trust. The failure to do so may lead to inadequate advice for executives regarding the methods used to develop the organization’s potential. The conclusion for practitioners is the need to pay attention to how employees perceive the organizational culture of their company. The omission of this fact may adversely affect the strategy of building a climate of trust, which can lead to a decrease in teamwork quality and a reduction in the superior-subordinate relationship.

scholarly journals Effect of Corporate Governance and Capital Structure on Corporate Performance in Malaysian Listed Companies: A Conceptual Approach

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Fauzan ◽  
Azhar Bin Abdul Rahman ◽  
Marhaiza Binti Ibrahim
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Corporate Performance ◽  
Annual Reports ◽  
Conceptual Approach ◽  
Public Companies ◽  
The Public ◽  
Thomson Reuters ◽  
The Impact ◽  
The Relationship

Purpose: Corporate governance and capital structure are seen as significant factors in improving corporate performance. Although many studies have examined the relationship between corporate governance and capital structure through corporate performance, this research gap is still significant when considering the relationship between corporate governance and capital structure in the Malaysian context. The purpose of this study is to develop a conceptual framework that examines the impact of corporate governance and capital structure on the performance of the public companies in Malaysia. Design/Methodology/Approach: The primary method will use quantitative with secondary data, using the annual reports of companies registered on Bursa Malaysia from the period 2013 to 2016. As well as the data available on Thomson Reuters Data Stream Version 5.1 available at the Sultanah Bahiyah Library of Universiti Utara Malaysia. Implications/Originality/Value: This study proposes to enhance the role of corporate governance and capital structure, and to redefine corporate governance policy and capital structure to enhance corporate performance. Finally, it is hoped that this study will enhance the performance of the companies, and benefit the financial report users, investors, creditors, shareholders, and other stakeholders in the public companies in Malaysia.

Demographic variables as moderators between QWL and OCB

2019 ◽  
Vol 51 (7/8) ◽  
pp. 396-408
Author(s):  
Mohit Yadav ◽  
Santosh Rangnekar ◽  
Anugamini Priya Srivastava
Keyword(s):  
Organizational Citizenship ◽  
Demographic Variables ◽  
Quality Of Work Life ◽  
Content Type ◽  
Study Process ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the impact of quality of work life (QWL) on organizational citizenship behaviour (OCB) of employees. Also, the paper examines the role of demographic variables, i.e. gender, position and type of organization as moderators of relationship between QWL and OCB. Design/methodology/approach A survey with sample of 375 was used in this study. PROCESS tool by Hayes (2013) was used to analyze the relation between QWL, OCB and demographic variables. Findings QWL was found to positively influence OCB. Gender and type of organization were found to moderate the relationship, whereas position failed to moderate the relation significantly. Practical implications The study reinforced the significance of QWL practices by organizations to improve extra-role behaviours of employees. Also, importance of considering gender and the industry you are in is emphasized in using and designing the QWL programme for employees. Originality/value While many antecedents have been studied in relation to OCB, QWL is rarely discussed. The paper attempts to reemphasize QWL’s importance in doing so in light of demographic variables as moderators.

Gimme shelter or fade away: the impact of regional entrepreneurial ecosystem quality on venture survival

2019 ◽  
Vol 28 (4) ◽  
pp. 827-854 ◽  
Author(s):  
Siddharth Vedula ◽  
Phillip H Kim
Keyword(s):  
Entrepreneurial Ecosystem ◽  
Ecosystem Quality ◽  
Support Organizations ◽  
Key Characteristics ◽  
Serial Entrepreneurs ◽  
Innovation Capacity ◽  
The Impact ◽  
The Relationship

Abstract Our study addresses a popular question in entrepreneurship research—to what extent does the quality of a region’s entrepreneurial ecosystem matter for venture survival? To tackle this question, we created a regional entrepreneurial ecosystem quality index based on five key characteristics: supportive entrepreneurial culture, access to finance, availability of human capital, innovation capacity, and formal support organizations. We analyze 301 United States Metropolitan Statistical Areas for these characteristics and measure the aggregated contextual influence on venture survival within these regions over time. In addition to analyzing the relationship between this index and venture survival, we also consider the moderating role of founders’ experience on survival outcomes. Our findings confirm that, in general, higher quality ecosystems shelter ventures, while ventures in weaker ecosystems are more likely to fade away and fail. However, for serial entrepreneurs, we find that ecosystem quality has a much smaller impact on venture survival.

The Relationship Between Corporate Governance and Corporate Social Responsibility Expenditure in Bangladesh: Moderating Role of Firm Value

2020 ◽  
Vol 13 (2) ◽  
pp. 190-209
Author(s):  
Md Sajjad Hosain
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Banking Sector ◽  
Gender Diversity ◽  
Annual Reports ◽  
Corporate Social ◽  
The Relationship

This article aims at identifying the relationship between corporate governance (CG) and corporate social responsibility expenditure (CSRE) for the Bangladeshi banking sector. CG has been considered as the single independent variable divided into three components: board size (BS), gender diversity (GD) and board members’ interrelationship (BMI), and CSRE has been considered as the dependent variable. Further, a single moderator—firm value (FV) as been employed in order to test the moderating influence. Annual reports from 2015 to 2019 (5 years) of 35 banking firms have been used as samples. The study utilized Pearson’s correlation coefficient in order to test the direct relationships and regression analysis to test the moderating effects. The analysis has revealed that BS and GD are positively associated with CSRE while BMI has a negative association with CSRE. Furthermore, has been revealed that FV can moderate all the direct relationships. The study is expected to aid researchers in further empirical investigation over this important issue and guide policymakers to obtain more representative outcomes to make constructive decisions regarding CG and CSRE that would, in turn, increase FV.

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