The Impact of Corporate Reputation on Financial Performance

• Ito Kazunori

  Senshu University

• Sekiya Hiroyuki

  Hokkai-Gakuen University

• Sakurai Michiharu

  Josai International University

Bibliographic Information

Other Title

• コーポレート・レピュテーションによる 財務業績への影響
• コーポレート ・ レピュテーション ニ ヨル ザイム ギョウセキ エ ノ エイキョウ

Abstract

The purpose of this study is to empirically examine the impact of corporate reputation on financial performance and determine mechanisms affecting financial performance. We tested three hypotheses. The first hypothesis is that corporate reputation is comprised of organizational value, social value, customer value, and economic value. The second hypothesis is that there is a sequential order of impact among values, i.e., organizational value first affects social value, which then affects customer value, and customer value ultimately affects economic value. Hypothesis 3 is that improving corporate reputation has a positive impact on financial performance. We verified the hypothesis 1 and 2, but were unable to verify the hypothesis 3.

Journal

• Accounting Progress

  Accounting Progress 2014 (15), 1-13, 2014

  Japan Accounting Association

Keywords

• Corporate Reputation
• Economic Value
• Customer Value
• Social Value
• Organizational Value

Details

• CRID: 1390852182143448064
• NII Article ID: 130008083189
• NII Book ID: AA11552842
• DOI: 10.34605/jaa.2014.15_1
• ISSN: 24359947
• ISSN: 21896321
• NDL BIB ID: 025860548
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I025860548
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed