DSpace Repository

Influence of integrated reporting ratings, CEO age, and years of experience on the share price of top 106 JSE listed companies

Show simple item record

dc.contributor.author Rambe, Patient
dc.contributor.author Mangara, Tonde B.
dc.date.accessioned 2017-11-10T09:41:07Z
dc.date.available 2017-11-10T09:41:07Z
dc.date.issued 2016
dc.identifier.uri http://hdl.handle.net/11462/1254
dc.description Published Article en_US
dc.description.abstract Integrated corporate reporting (ICR), which entails the process of compiling, documenting and reporting on company’s resources, its ongoing relationships with key stakeholders; business models; products (services); and the impact of such products (or services) on stakeholders, society, as well as the environment to optimize company value, has generated considerable interest among top 100 Johannesburg Stock Exchange (JSE) listed companies in South Africa over the last decade. Despite the surging interest in ICR to leverage the social responsibility, transparency and public accountability of companies in the developing African countries, little is known about the combined influence of ICR and internal company resources and/ capabilities (e.g., age and experience of the Chief Executive Officer (CEO)) on the performance of South African listed companies. The main objective of this study, therefore, is to examine the impact of Integrated Reporting Ratings (IRR); the company CEO’s age; and his/her years as a CEO on the share price of the company within the South African context. The top-106 JSE listed companies for the period Year-end 2014 constitute the sample for this study. Multivariate non-parametric regression is used to model the relationship between the predictor (i.e., independent) variables and the response (i.e., dependent) variable using MATLAB. The model developed in this study is, then, used to evaluate the impact of IRR; the CEO’s age and years of experience as CEO on the share price of individual companies. The proposed methodology is illustrated step-by-step. The finding of the study reveal that the share price of a company tended to increase with an increase in IRR, age and years of experience of the CEO, demonstrating that a company’s established history in integrated reporting and corporate experience positively impact its performance (i.e., the share price). en_US
dc.format.extent 1 198 468 bytes, 1 file
dc.format.mimetype Application/PDF
dc.language.iso en_US en_US
dc.publisher Problems and Perspectives in Management en_US
dc.relation.ispartofseries Volume 14, Issue 3,;Volume 14, Issue 3,
dc.subject integrated corporate reporting en_US
dc.subject corporate responsibility en_US
dc.subject JSE listed companies en_US
dc.subject MATLAB en_US
dc.title Influence of integrated reporting ratings, CEO age, and years of experience on the share price of top 106 JSE listed companies en_US
dc.type Article en_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


My Account