Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries

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...

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Bibliographic Details
Main Authors: Mohammed Saleem Alatawi, Zaidi Mat Daud, Jalila Johari
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Integrated reporting
firm value
CEO integrity
GCC countries
system GMM
Business, Management and Accounting
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2462273
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