The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan

Integrated reporting is a tool that assists stakeholders in understanding how a company performs and making more sustainable decisions. The purpose of this study is to investigate the Integrated Reporting’s existence of public listed companies and examine the relationship amongst corporate governanc...

Full description

Saved in:

Bibliographic Details
Main Author:	Che Adenan, Nur Zharifah
Format:	Thesis
Language:	English
Published:	2022
Subjects:	Corporate organization Corporate governance Human capital
Online Access:	https://ir.uitm.edu.my/id/eprint/78064/1/78064.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.78064
record_format	uketd_dc
spelling	my-uitm-ir.780642023-06-01T08:08:33Z The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan 2022 Che Adenan, Nur Zharifah Corporate organization. Corporate governance Human capital Integrated reporting is a tool that assists stakeholders in understanding how a company performs and making more sustainable decisions. The purpose of this study is to investigate the Integrated Reporting’s existence of public listed companies and examine the relationship amongst corporate governance mechanisms (board size, board independence, managerial ownership, audit committee, and CEO Duality), human capital (Muslim directors, postgraduate directors, boards with accounting and law background, and director's age), and integrated reporting in the top 100 Malaysian public listed companies for the years ended 2018, 2019, and 2020, as well as board gender diversity as a moderator. The annual reports of the top 100 corporations listed on Bursa Malaysia's main board for 2018, 2019, and 2020 were examined using content analysis to determine the firm's integrated reporting. STATA 16 was used to perform descriptive statistics, correlation, and multiple regression analysis using the Ordinary Least Squares (OLS) method. The study results revealed that board size, managerial ownership, audit committee, CEO duality, Muslim directors, and directors with a law background significantly influence the existence of integrated reporting of public listed companies in Malaysia. The most significant variable that influences the existence of integrated reporting is the audit committee. The moderating effect of the board's gender diversity on the association between corporate governance mechanisms, human capital, and integrated reporting showed that the board gender diversity moderates the relationship between the audit committee, Muslim directors, board age, and integrated reporting. The significance of the study is to highlight the increasing awareness of recent research and the company's attention to the benefits of IR among publicly listed companies worldwide and specifically in Malaysia. In line with the International Integrated Reporting Council's current recommendation; thus, this study may contribute to a better understanding of the need to provide transparent information on the company's actual performance and assist stakeholders in making some assessments about the company's operations. 2022 Thesis https://ir.uitm.edu.my/id/eprint/78064/ https://ir.uitm.edu.my/id/eprint/78064/1/78064.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy Said, Roshima
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Said, Roshima
topic	Corporate organization Corporate governance Human capital
spellingShingle	Corporate organization Corporate governance Human capital Che Adenan, Nur Zharifah The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
description	Integrated reporting is a tool that assists stakeholders in understanding how a company performs and making more sustainable decisions. The purpose of this study is to investigate the Integrated Reporting’s existence of public listed companies and examine the relationship amongst corporate governance mechanisms (board size, board independence, managerial ownership, audit committee, and CEO Duality), human capital (Muslim directors, postgraduate directors, boards with accounting and law background, and director's age), and integrated reporting in the top 100 Malaysian public listed companies for the years ended 2018, 2019, and 2020, as well as board gender diversity as a moderator. The annual reports of the top 100 corporations listed on Bursa Malaysia's main board for 2018, 2019, and 2020 were examined using content analysis to determine the firm's integrated reporting. STATA 16 was used to perform descriptive statistics, correlation, and multiple regression analysis using the Ordinary Least Squares (OLS) method. The study results revealed that board size, managerial ownership, audit committee, CEO duality, Muslim directors, and directors with a law background significantly influence the existence of integrated reporting of public listed companies in Malaysia. The most significant variable that influences the existence of integrated reporting is the audit committee. The moderating effect of the board's gender diversity on the association between corporate governance mechanisms, human capital, and integrated reporting showed that the board gender diversity moderates the relationship between the audit committee, Muslim directors, board age, and integrated reporting. The significance of the study is to highlight the increasing awareness of recent research and the company's attention to the benefits of IR among publicly listed companies worldwide and specifically in Malaysia. In line with the International Integrated Reporting Council's current recommendation; thus, this study may contribute to a better understanding of the need to provide transparent information on the company's actual performance and assist stakeholders in making some assessments about the company's operations.
format	Thesis
qualification_level	Master's degree
author	Che Adenan, Nur Zharifah
author_facet	Che Adenan, Nur Zharifah
author_sort	Che Adenan, Nur Zharifah
title	The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
title_short	The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
title_full	The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
title_fullStr	The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
title_full_unstemmed	The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan
title_sort	effect of corporate governance and human capital on integrated reporting of top 100 malaysian public listed companies: the moderating role of board gender diversity / nur zharifah che adenan
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/78064/1/78064.pdf
_version_	1783736205340311552

The effect of corporate governance and human capital on integrated reporting of top 100 Malaysian public listed companies: the moderating role of board gender diversity / Nur Zharifah Che Adenan

Similar Items