Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Accounting and Investment Realible Accounting Journal
Safdar, Muhammad
Unknown Affiliation
Economics, Econometrics & Finance

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Analysis of topic trends on the relationship between corporate reputation and reporting quality using bibliometric Sari, Rafika; Safdar, Muhammad
Realible Accounting Journal Vol. 5 No. 2 (2026): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i2.1404

Abstract

This study aims to examine the emerging research directions, contemporary issues, and thematic developments in the relationship between corporate reputation and the quality of corporate reporting A bibliometric analysis combined with a Systematic Literature Review and network visualization was conducted on 109 articles published between 1990 and 2024 retrieved from the Scopus database. The results show that 11 out of 13 empirical studies reported a positive influence of corporate reputation on reporting quality, while 2 articles indicated that reputable firms may strategically limit disclosure transparency. This suggests a growing scholarly interest in the topic but also reflects a significant research gap. the study highlights the need to incorporate legitimacy theory, stakeholder theory, agency theory, and signaling theory to deepen understanding of the mechanisms linking reputation and reporting quality.
ESG disclosure and sustainable financial performance: The moderating role of corporate reputation Sari, Rafika; Safdar, Muhammad; Sakti, Eklamsia
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29610

Abstract

Research aims: This study aims to investigate the impact of ESG disclosure on sustainable financial performance (SFP) and to examine the moderating role of corporate reputation. Design/Methodology/Approach: This study uses quantitative methods and secondary data sources. The study sample comprised 210 data companies reporting ESG on Bloomberg. The analysis technique uses logistic regression with IBM SPSS Statistics 25 as the statistical tool.Research Findings: ESG disclosures are associated with significant negative effects on sustainable financial performance (SFP). The interaction between ESG disclosures and a company's reputation is positive and statistically significant. However, these effects operate in a negative baseline relationship, suggesting that reputation weakens the negative impact of ESG disclosures rather than reinforces its positive impact.Theoretical contribution/Originality: This study explores the under-researched ESG–SFP link in emerging markets, addresses ongoing debates, and introduces corporate reputation as a novel moderating variable, highlighting its role in shaping ESG disclosure’s impact on sustainable financial performance.Practitioner/Policy implication: Practitioners should integrate ESG disclosure with reputation management to enhance sustainable financial performance, while policymakers in emerging markets should design frameworks that encourage transparent ESG reporting and recognize corporate reputation as a strategic driver of financial sustainability. Limitations/Research Implication: This study is limited to one country and sector, limiting generalizability. Sustainable financial performance is simplified as a binary profit–risk measure, while corporate reputation relies on a market-based proxy that may not capture broader reputational dimensions.
Co-Authors Rafika Sari Sakti, Eklamsia