Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries
The study examines the impact of Integrated Reporting (IR) on firm value, and it explores the moderating role of CEO integrity (CEOI) in this relationship for companies listed on GCC stock exchanges. The sample consists of 177 listed firms from six GCC countries (Saudi Arabia, UAE, Bahrain, Qatar, O...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Cogent OA
2025
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/120871/ http://psasir.upm.edu.my/id/eprint/120871/1/120871.pdf |
| _version_ | 1848868234313334784 |
|---|---|
| author | Alatawi, Mohammed Saleem Mat Daud, Zaidi Johari, Jalila |
| author_facet | Alatawi, Mohammed Saleem Mat Daud, Zaidi Johari, Jalila |
| author_sort | Alatawi, Mohammed Saleem |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The study examines the impact of Integrated Reporting (IR) on firm value, and it explores the moderating role of CEO integrity (CEOI) in this relationship for companies listed on GCC stock exchanges. The sample consists of 177 listed firms from six GCC countries (Saudi Arabia, UAE, Bahrain, Qatar, Oman, and Kuwait) that published integrated reports from 2017–18 to 2022–23 in Arabic and English. Using secondary data from the firms’ websites, the research applies the system GMM model and dynamic fixed-effect robust standard error model to analyze the data. The findings reveal that IR positively influences firm value. Furthermore, CEO integrity moderates the relationship between IR and firm value, amplifying the positive effects of IR when CEOs demonstrate ethical leadership. The study’s implications suggest that firms should adopt IR practices and ensure CEO integrity to boost firm value. Supervisory boards must oversee both IR practices and CEO performance to maintain transparency, safeguard the firm’s reputation, and drive sustainable value creation. |
| first_indexed | 2025-11-15T14:49:09Z |
| format | Article |
| id | upm-120871 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:49:09Z |
| publishDate | 2025 |
| publisher | Cogent OA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1208712025-10-14T04:18:42Z http://psasir.upm.edu.my/id/eprint/120871/ Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries Alatawi, Mohammed Saleem Mat Daud, Zaidi Johari, Jalila The study examines the impact of Integrated Reporting (IR) on firm value, and it explores the moderating role of CEO integrity (CEOI) in this relationship for companies listed on GCC stock exchanges. The sample consists of 177 listed firms from six GCC countries (Saudi Arabia, UAE, Bahrain, Qatar, Oman, and Kuwait) that published integrated reports from 2017–18 to 2022–23 in Arabic and English. Using secondary data from the firms’ websites, the research applies the system GMM model and dynamic fixed-effect robust standard error model to analyze the data. The findings reveal that IR positively influences firm value. Furthermore, CEO integrity moderates the relationship between IR and firm value, amplifying the positive effects of IR when CEOs demonstrate ethical leadership. The study’s implications suggest that firms should adopt IR practices and ensure CEO integrity to boost firm value. Supervisory boards must oversee both IR practices and CEO performance to maintain transparency, safeguard the firm’s reputation, and drive sustainable value creation. Cogent OA 2025 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/120871/1/120871.pdf Alatawi, Mohammed Saleem and Mat Daud, Zaidi and Johari, Jalila (2025) Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries. Cogent Business and Management, 12 (1). art. no. 2462273. pp. 1-23. ISSN 2331-1975 https://www.tandfonline.com/doi/full/10.1080/23311975.2025.2462273 10.1080/23311975.2025.2462273 |
| spellingShingle | Alatawi, Mohammed Saleem Mat Daud, Zaidi Johari, Jalila Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title | Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title_full | Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title_fullStr | Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title_full_unstemmed | Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title_short | Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries |
| title_sort | integrated reporting and firm value: moderating role of ceo integrity in the context of gcc countries |
| url | http://psasir.upm.edu.my/id/eprint/120871/ http://psasir.upm.edu.my/id/eprint/120871/ http://psasir.upm.edu.my/id/eprint/120871/ http://psasir.upm.edu.my/id/eprint/120871/1/120871.pdf |