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

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...

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Main Authors: Said, Ridzwana, Sulaiman, Maliah, Nik Ahmad, Nik Nazli
Format: Article
Language:English
English
Published: Universiti Putra Malaysia 2014
Subjects:
Online Access:http://irep.iium.edu.my/58512/
http://irep.iium.edu.my/58512/7/58512_Muslim%20and%20non-muslim%20fund%20managers%27%20perception%20of%20environmental%20information.pdf
http://irep.iium.edu.my/58512/1/58512_Muslim%20and%20non-Muslim%20fund%20managers%27%20perception%20of%20environmental%20information_SCOPUS.pdf
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author Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_facet Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_sort Said, Ridzwana
building IIUM Repository
collection Online Access
description 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
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publishDate 2014
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spelling iium-585122017-09-28T00:44:20Z http://irep.iium.edu.my/58512/ Muslim and non-Muslim fund managers' perception of environmental information Said, Ridzwana Sulaiman, Maliah Nik Ahmad, Nik Nazli HJ Public Finance 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 Universiti Putra Malaysia 2014-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/58512/7/58512_Muslim%20and%20non-muslim%20fund%20managers%27%20perception%20of%20environmental%20information.pdf application/pdf en http://irep.iium.edu.my/58512/1/58512_Muslim%20and%20non-Muslim%20fund%20managers%27%20perception%20of%20environmental%20information_SCOPUS.pdf 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 http://pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2022%20(S)%20Dec.%202014/07%20JSSH%20Vol%2022%20(S)%20Dec%202014_pg127-140%20(JSSH-1271-2015).pdf
spellingShingle HJ Public Finance
Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
Muslim and non-Muslim fund managers' perception of environmental information
title Muslim and non-Muslim fund managers' perception of environmental information
title_full Muslim and non-Muslim fund managers' perception of environmental information
title_fullStr Muslim and non-Muslim fund managers' perception of environmental information
title_full_unstemmed Muslim and non-Muslim fund managers' perception of environmental information
title_short Muslim and non-Muslim fund managers' perception of environmental information
title_sort muslim and non-muslim fund managers' perception of environmental information
topic HJ Public Finance
url http://irep.iium.edu.my/58512/
http://irep.iium.edu.my/58512/
http://irep.iium.edu.my/58512/7/58512_Muslim%20and%20non-muslim%20fund%20managers%27%20perception%20of%20environmental%20information.pdf
http://irep.iium.edu.my/58512/1/58512_Muslim%20and%20non-Muslim%20fund%20managers%27%20perception%20of%20environmental%20information_SCOPUS.pdf