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This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa.

With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder theory to examine the impact of corporate attributes on integrated reporting quality. This paper measured integrated reporting quality based on the International Integrated Reporting Council framework of 2013. Corporate attributes were determined taking into consideration three broad perspectives (board committee attributes, firm attributes and audit committee attributes). This paper analyzed the data using content analysis, ordered probit regression and logistic regression method.

Results indicate that board committee attributes, firm attributes and audit committee attributes have a positive and significant relationship with integrated reporting quality. Additional analysis reveals that external assurance contributes to the quality of integrated reporting. The findings empirically revealed that most South African firms have intensified efforts toward the quality and full disclosure of integrated reporting framework.

The study was limited to a sample size of 100 firms, which is country-specific, however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate attributes and integrated reporting quality in other emerging countries, especially other African countries.

The result of this study provides practical implications in the areas of good corporate governance, corporate reporting and integrated reporting. The empirical approach used in this study emphasizes the need for corporate organizations to introduce integrated reporting practices into their reporting cycle. The finding implies that non-compliance with integrated reporting by corporate organizations may have an adverse effect on corporate growth, corporate sustainability and corporate reputation in the long run.

The work extends prior research on the subject of integrated reporting in South Africa. Also, this study broadens the application of legitimacy and stakeholder theory in influencing corporate organizations to disclose relevant information that could aids stakeholders’ interest.

The purpose of this study is to empirically examine the antecedents and consequences of corporate brand image in the context of Islamic banks in Malaysia. The antecedents of corporate brand image are divided into three categories which are functional brand attribute, emotional brand attribute and spiritual brand attribute. The consequence of corporate brand image on the other hand is loyalty.

A self-administered survey was used to collect data from experienced Islamic banking customers. A total of 281 questionnaires were analysed using Partial Least Square-Structural Equation Modeling.

This study found a significant relationship between some aspects of the brand attributes and corporate brand image. Corporate brand image, in turn, influences customer loyalty.

These findings contribute to the understanding that in the context of Islamic banks, the corporate brand image is not only influenced by the functional and emotional aspects, but also the spiritual aspect especially factors related to beliefs. Practically, this study provides insight to the management on the aspects valued by customers in regards to their bank, which could be used to guide Islamic bank positioning strategy.

The concept of corporate brand image has been explored from the perspective of functional and emotional aspects only. This study offers a new attribute influencing corporate brand image in the Islamic banking context, which is the spiritual brand attribute.

While the branding of individuals has attracted increasing attention from practitioners in recent decades, understanding of personal branding still remains limited, especially with regard to the branding of celebrity CEOs. To contribute to this debate, this paper aims to explore the co-branding of celebrity CEOs and corporate brands, integrating endorsement theory and the concept of meaning transfer at a level of brand attributes.

A between-subjects true experimental design was chosen for each of the two empirical studies with a total of 268 participants, using mock newspaper articles about a succession scenario at the CEO level of different companies. The study is designed to analyse the meaning transfer from celebrity CEO to corporate brand and vice versa using 16 personality attributes.

This study gives empirical support for meaning transfer effects at the brand attribute level in both the celebrity-CEO-to-corporate-brand and corporate-brand-to-celebrity-CEO direction, which confirms the applicability of the concept of brand endorsement to celebrity CEOs and the mutuality in co-branding models. Furthermore, a more detailed and expansive perspective on the definition of endorsement is provided as well as managerial guidance for building celebrity CEOs and corporate brands in consideration of meaning transfer effects.

This study is one of only few analysing the phenomenon of meaning transfer between brands that focus on non-evaluative associations (i.e. personality attributes). It is unique in its scope, insofar as the partnering relationship between celebrity CEOs and corporate brands have not been analysed empirically from this perspective yet. It bridges the gap between application in practice and the academic foundations, and it contributes to a broader understanding and definition of celebrity endorsement.

This study attempts to ascertain the essential dimensions and components of university brand image, including the cognitive attributes (service/educational quality) and affective attributes (corporate brand image) of the university.

The study develops, explores and presents a student-consumer behavioral response model based on students’ experiences at university, exploring the relationship between these attributes with satisfaction and behavioral response [word-of-mouth (WOM)].

Findings reveal that both branding aspects – brand experience and corporate brand image – follow a rational thought process first before an affective component is then taken into account, resulting in brand promise and loyalty. The study identifies several important cognitive brand image attributes and experiences that guide brand positioning for the Malaysian market, linking these to satisfaction and WOM.

It was conducted in a single case-university and future research could replicate this in other schools/institutions. Cross-validation to other private institutions lies outside the scope of this study. Furthermore, although the study has identified specific attributes of university brands, they tend to be seen or interpreted as overall for both brand experiences and corporate brand image attributes because of the reflective nature of the construct, and also they tend to be seen as higher order rather than at individual levels. Further research is needed to analyze these dimensions using a quantitative approach at individual levels and testing the conceptual model as presented in the conceptual model. The study is focused on one Asian market (Malaysian students in X University) chosen for its potential growth in the future.

The present study contributes to the identification of specific students’ needs and attributes including courses and modules, reputable schools, the environment (e.g. campus – near to lecturer, international), helpful lecturers and the university location. Addressing the right brand attributes enhance and clarify the positioning aspect of the university brand, while simultaneously addressing the needs and wants of consumers. For example, by understanding the culture – consumer buying behavior within this setting, marketers or school administrators can identify exactly, which behaviors could be changed and by which mechanism i.e. talking to sponsors, and introducing activities to increase visibility/image in Malaysia. Interacting with sponsors can influence them toward sending students to X instead of to other universities in the UK.

The study contributes to theoretical knowledge in at least two different ways: by identifying possible corporate brand image attributes and experience that guide brand positioning (for the Malaysian market), and by exploring the relationship between these attributes and satisfaction and behavioral response (WOM) as proposed in the study’s conceptual framework. The study has identified the specific attributes that influence Malaysian students’ early interest in selecting X University via, for example, a recommendation from existing students at X, their sponsors, employers, the courses or modules X offers and location – in London. The study further revealed that corporate brand image attributes of business schools (cognitively and effectively) enhance corporate brand differentiation and positioning (Rauschnabel et al., 2016).

The purpose of this paper is to examine which brand attributes need to be emphasised/addressed by retailers in order to achieve a positive representation of the corporate brand images in an online setting. Using bookstores as the research context, the research's main aim is to investigate the association between the functional brand evaluation (represented by brand attributes in this study) and emotional brand evaluation (represented by the corporate brand image). Specific research questions are: Are there any associations between the brand attributes and corporate brand image of an online e‐tailer?; What are the most important corporate brand attributes/drivers of online corporate brand image?

Using the brand triangle framework developed by de Chernatony and Christodoulides, the current study investigates the associations between brand attributes and corporate brand image of an online e‐tailer.

The findings show that factors such as ease of use, “personalisation”, security and customer care are significant in determining the corporate brand image of the online e‐tailer.

The practical contribution of the study and its managerial implications are in the provision of strategic directions and positioning the corporate brand in an online context.

It has been suggested by recent branding literatures that both functional and emotional brand characterizations should be adopted in order to better model consumer responses. Ailwadi and Keller pointed out that the priority of research should be to understand how corporate brand image and retailer brand attributes interact. The impact of corporate brands on the internet has been the object of study (e.g. Phillips; Lindstrom). The originality of the work is in linking online brand attributes and online corporate brand images and the role of functional and emotional attributes in brand evaluation in an online context.

This study aims to explore consumer brand associations and values derived from a corporate brand and a celebrity brand endorser prior to their endorsement.

This study uses both hierarchical value mapping and brand concept mapping (BCM) to identify brand attributes that translate to personal meaning for consumers and then to identify whether these attributes are encompassed by a specific brand.

Results from brand concept maps and hierarchical value maps show consumers value accessibility and customer service in financial corporate brands. Consumers value expertise in celebrity brands and respect success in both corporate and celebrity brands. A central finding is the importance of brand authenticity. Corporate brand authenticity establishes a sense of security and assists in the development of brand relationships. Celebrity brand authenticity creates consumer attention and enhances celebrity trustworthiness aiding in the development of a consumer – celebrity brand relationship.

The findings have implications for corporate brands utilizing celebrity endorsers. In terms of strategic positioning, corporate brands need to center their marketing communications on desired brand associations at the core of both the corporate and celebrity brand that translate to personal meaning for consumers.

This study uses a combined theoretical and methodological approach, drawing on associative network theory and means-end chain theory, and BCM and hierarchical value mapping methods, respectively, to understand and uncover personal meaning or value derived from brand associations.

Drawing on the stimulus–organism–response (S-O-R) model, the purpose of this study is to investigate mediating effects of controlled and uncontrolled communications of corporate brand perceptions on consumer satisfaction and loyalty.

Structural equation modeling (SEM) was used to test the hypotheses on a sample of 271 Australian automobile consumers.

The authors find that while consumer satisfaction is indirectly influenced by corporate-level attributes via controlled and uncontrolled communication, the authors did not find an indirect effect between consumer benefits on consumer satisfaction via controlled and uncontrolled communication. By contrast, the authors find highly significant indirect effects – via controlled and uncontrolled communication as well as consumer satisfaction – for the relationship between, on the one hand, corporate-level attributes and consumer benefits and consumer brand loyalty on the other. Uncontrolled communication was significantly associated with consumer loyalty, a relevant finding that indicates an importance of tracking media coverage and maintaining favorable relationships with the media.

The cross-sectional method limits data collection to one point in time.

This study adds to a better understanding of how to leverage corporate brand through communications in ways that it positively resonates with consumers. A fine-grained analysis of corporate brand attributes and consumer-perceived benefits can aid managers in developing specific and more effective marketing strategies.

The overall thrust of this empirical study, which is to investigate how corporate brand perceptions influence short term (satisfaction) and long term (loyalty) via controlled and uncontrolled communications is original. This study comprehensively conceptualizes and operationalizes the corporate brand as a multidimensional construct consisting of corporate-level attributes and brand-level attributes such as perceived consumer benefits. To examine the hypothesized relationships between and among our constructs, the authors go beyond the commonly studied single mediator model and test a multiple mediator model instead.

The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included.

This study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.

The results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR.

The findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues.

This study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.

The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007.

The sample of the present study was drawn from top companies listed on Bursa Malaysia based on their market capitalization for the years 2008, 2009 and 2010. A self‐constructed disclosure index was used to assess the extent and quality of ICDs. The panel data regression analysis was employed to examine the relationship between ICDs and corporate governance.

The results revealed that all corporate governance attributes namely board size, independent directors, board effectiveness and position of the chairman (except family members on the board) were significant in explaining the extent and quality of ICDs in the expected direction. Director ownership was found to be consistent in negatively relating to both the extent and quality of ICDs. Government ownership was marginally significant in determining the extent of ICDs.

The findings suggest that the revised corporate governance code has a positive impact on ICD at least in the case of large Malaysian listed companies. This implies that regulatory efforts in enhancing corporate governance in Malaysia is starting to prove fruitful in encouraging companies to be involved in more IC investment and hence disclosure.

This paper is one of the few studies which investigate the influence of corporate governance on ICDs longitudinally in a developing country following revision to the corporate governance code in Malaysia in 2007.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.