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http://dx.doi.org/10.13106/jafeb.2022.vol9.no1.0219

Do Corporate Governance and Reputation are Two Sides of the Same Coins? Empirical Evidence from Malaysia  

ESA, Elinda (College of Business Management & Accounting, Universiti Tenaga Nasional)
MOHAMAD, Nor Raihan (Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu)
WAN ZAKARIA, Wan Zuriati (Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu)
ILIAS, Norazlina (Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu)
Publication Information
The Journal of Asian Finance, Economics and Business / v.9, no.1, 2022 , pp. 219-228 More about this Journal
Abstract
High-profile corporate crises have sparked a surge in interest in corporate governance (CG) and corporate reputation (CR). Company governance issues in many companies contribute to corporate failures and a bad reputation. Transparency is the glue that holds any group or organization together while also connecting it to a coalition of key stakeholders. This research focuses on how corporate governance factors (such as board independence, board size, board meetings, and board gender) and company characteristics affect the reputation of Malaysian public listed companies (PLCs). Many studies have looked into the characteristics of corporate governance in Malaysian businesses. However, none of the research has explored this issue using the new reputation measurement. A sample of the 100 largest companies listed on Bursa Malaysia based on their market capitalization for the year ended 2018 was selected. A new measurement, the disclosure index, was created and used to analyze reputation disclosure in the annual report of a corporation. The independent director, board size, and board meeting were statistically significant and associated with the level of reputation disclosure, according to the findings of this study. The results suggest that company directors prioritize good governance and management quality to boost their firm's reputation and acquire a competitive edge.
Keywords
Corporate Governance; Corporate Reputation Disclosure; Transparency; Malaysia Public Listed Companies;
Citations & Related Records
Times Cited By KSCI : 4  (Citation Analysis)
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