企业诚信、外部保证和可持续性报告质量:来自马来西亚上市公司的证据

Moses Elaigwu, S. Abdulmalik, Hassnain Raghib Talab
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引用次数: 2

摘要

目的研究企业诚信和外部保证对马来西亚上市公司可持续发展报告质量的影响。设计/方法/方法该研究使用了一个纵向样本,对2015年至2019年在马来西亚证券交易所主板上市的非金融公司进行了2463个公司年度的观察。本研究采用面板回归,即固定效应(FE)稳健标准误差估计技术来检验其假设。结果面板回归结果显示,企业诚信和外部保证对可持续性报告的质量产生了积极而显著的影响。尽管正相关关系表明被抽样公司的SRQ有所改善,但由于披露的内容更为笼统和定性,而非定量,因此需要改进。SRQ目前的改善可能是由于一些监管变化,如马来西亚财务局2017年可持续发展实践说明9更新和同期修订的MCCG原则A至C。研究局限性/含义该研究采用了纯粹的定量方法,并呼吁未来对该领域进行定性调查。实际意义该研究对政府和监管机构加强遵守可持续性报告指南和实践说明9更新具有政策意义。这也对企业诚信和企业外部保证,提高SRQ,实现可持续发展具有重要意义。独创性/价值该研究通过提供关于企业诚信在SRQ中作用的新见解和经验证据,填补了文献空白,而在马来西亚,这一点没有得到实证关注。
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Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies
PurposeThis paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.Design/methodology/approachThe study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.FindingsThe panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.Research limitations/implicationsThe study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.Practical implicationsThe study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.Originality/valueThe study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.
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来源期刊
CiteScore
7.20
自引率
13.20%
发文量
69
期刊介绍: The Asia Pacific Journal of Business Administration (APJBA) publishes original research on: Business Strategy and Policy, Accounting and Board Governance, Marketing and People Management, and Operations and Supply Chain Management. The journal welcomes practical and skill-based submissions in these areas. There is particular interest in submissions regarding: Sustainable Business Practices, Quality Management Practices, Innovation and Creativity in Management, as well as Managing a Learning Organisation. The Asia Pacific region is full of collaborations between government, NGOs and private enterprise. Submissions are welcome which contribute to our understanding of partnerships and the cross-cultural issues. Research methods vary, and the journal is interested in the full diverse of qualitative (case and action research, etc) as well as quantitative survey studies and their recommendations. The APJBA seeks to become a forum for both established scholars and early career researchers in all aspects of management and business in the Asia-Pacific region. Emphasis is on rigour and relevance, on theory and practice, in a globalised scholarly environment.
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