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Integrated Business Model – Technology (IBM-T) practices: Bursa Malaysia Sector-Based Trends

Author

Listed:
  • Dayana Mastura Baharudin
  • Maran Marimuthu
  • Haslindar Ibrahim
  • Amin Jan
  • Yusuf Babatunde Adeneye
  • Hana Halini Hamzah
  • Mohd Ikhwan Izzat Zulkefli
  • Normardhiah Ibrahim

Abstract

Purpose – This study investigates the impact of the five main determinants of strengthening the Integrated Business Model – Technology (IBM-T) practices of the top 100 Malaysian Public Listed Companies (PLCs) through the Integrated Business Model – Technology components, moderated by the presence of the Women Board of Directors, Independent Board of Directors, and the Integrated Reporting 8 Content Elements study across the top 100 Malaysian PLCs.Design/methodology/approach – The methodology employed includes the purposive sampling method followed by descriptive statistics, content analysis, frequency of disclosures trend analysis and the One-Way ANOVA analysis derived from the Malaysian Code of Corporate Governance 2012 (MCCG 2012) and the Malaysian Code of Corporate Governance 2017 (MCCG 2017) together with previous studies of the analysis of the annual reports and integrated reports in order to explore the reporting of the Integrated Business Model - Technology, Women Board of Directors, Independent Board of Directors and the Integrated Reporting 8-Content Elements.Originality/value – This study is a systematic review of recent research developments in the Integrated Reporting, Business Model, MCCG 2012 and MCCG 2017. The Integrated Business Model - Technology, Women Board of Directors, Independent Board of Directors, and the Integrated Reporting 8-Content Elements scoring indices designed which could also be applied to other PLCs other than the Malaysian PLCs.

Suggested Citation

  • Dayana Mastura Baharudin & Maran Marimuthu & Haslindar Ibrahim & Amin Jan & Yusuf Babatunde Adeneye & Hana Halini Hamzah & Mohd Ikhwan Izzat Zulkefli & Normardhiah Ibrahim, 2022. "Integrated Business Model – Technology (IBM-T) practices: Bursa Malaysia Sector-Based Trends," Business Management and Strategy, Macrothink Institute, vol. 13(2), pages 154-173, December.
    • Handle: RePEc:mth:bmsmti:v:13:y:2022:i:2:p:154-173
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    References listed on IDEAS

    as
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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