Muslim and non-Muslim fund managers' perception of environmental information

Said, Ridzwana and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2014) Muslim and non-Muslim fund managers' perception of environmental information. Pertanika Journal of Social Science and Humanities, 22. pp. 127-140. ISSN 0128-7702

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Abstract

The Islamic concept of accountability includes full disclosure of information to wider stakeholders, be it information on companies' financial or non-financial matters. The objective of this study was to examine the differences in perception between Muslim and non-Muslim fund managers regarding the usefulness of information on the environment in investment decision making. A questionnaire survey was used and 59 responses were received. No differences were found in perception between Muslim and non-Muslim fund managers related to several companies' environmental attributes and environmental information types. This implies that the Islamic worldview is not reflected in the perception of Muslim fund managers. This study makes a significant contribution to research in environmental reporting, particularly for companies and practitioners in Malaysia in the context of accountability in Islam. The study suggests some preliminary insights into the use of environmental information by Muslim and non-Muslim fund managers in Malaysia

Item Type:	Article (Journal)
Additional Information:	7709/58512
Uncontrolled Keywords:	Accountability, Environmental information, Fund managers Islam Perception
Subjects:	H Social Sciences > HJ Public Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	PROF MALIAH SULAIMAN
Date Deposited:	28 Sep 2017 08:44
Last Modified:	28 Sep 2017 08:44
URI:	http://irep.iium.edu.my/id/eprint/58512

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