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Integrated Business Model – Technology (IBM-T) reporting trends: Pre and Post Malaysian Code of Corporate Governance (MCCG) 2017

Author

Listed:
  • Dayana Mastura Baharudin
  • Maran Marimuthu
  • Haslindar Ibrahim
  • Amin Jan
  • Yusuf Babatunde Adeneye
  • Hana Halini Hamzah
  • Mohd Ikhwan Izzat Zulkefli
  • Normardhiah Ibrahim

Abstract

Purpose – This research examines the effects of the five primary factors that determine the top 100 Malaysian Public Listed Companies (PLCs) adoption of the Integrated Business Model - Technology (IBM-T), influenced by the presence of the Women on the Board of Directors, Independent Board members, and the Integrated Reporting 8 Content Elements initiatives.Design/methodology/approach – In order to explore the reporting of the IBM-T, the study have used the selective sampling method, means and standard deviation, document analysis, regularity of voluntary disclosure trend analysis, and the Paired-Sample T-Test derived from the MCCG 2012 and the MCCG 2017, as well as past research of the examination of the annual reports and integrated reports.Originality/value – In this paper, new research advancements in the areas of integrated reporting, business models, MCCG 2012, and MCCG 2017 are systematically reviewed. Other PLCs than Malaysian PLCs might use the ranking indices for the Integrated Business Model - Technology, Women Board of Directors, Independent Board of Directors, and the Integrated Reporting 8-Content Elements.

Suggested Citation

  • Dayana Mastura Baharudin & Maran Marimuthu & Haslindar Ibrahim & Amin Jan & Yusuf Babatunde Adeneye & Hana Halini Hamzah & Mohd Ikhwan Izzat Zulkefli & Normardhiah Ibrahim, 2022. "Integrated Business Model – Technology (IBM-T) reporting trends: Pre and Post Malaysian Code of Corporate Governance (MCCG) 2017," Business Management and Strategy, Macrothink Institute, vol. 13(2), pages 217-235, December.
    • Handle: RePEc:mth:bmsmti:v:13:y:2022:i:2:p:217-235
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    References listed on IDEAS

    as
    1. Desi Adhariani & Charl de Villiers, 2018. "Integrated reporting: perspectives of corporate report preparers and other stakeholders," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(1), pages 126-156, October.
    2. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 7(1), pages 241-248.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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