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: Mohd Said, Ridzwana, Sulaiman, Maliah, Nik Ahmad, Nik Nazli
Format: Article
Language:English
Published: Universiti Putra Malaysia Press 2014
Online Access:http://psasir.upm.edu.my/id/eprint/41711/1/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf
http://psasir.upm.edu.my/id/eprint/41711/
http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2022%20%28S%29%20Dec.%202014/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf
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spelling my.upm.eprints.417112016-01-27T04:11:22Z http://psasir.upm.edu.my/id/eprint/41711/ Muslim and non-Muslim fund managers' perception of environmental information Mohd Said, Ridzwana Sulaiman, Maliah Nik Ahmad, Nik Nazli 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 Press 2014 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/41711/1/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf Mohd 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 Sciences & Humanities, 22 (spec. Dec.). pp. 127-140. ISSN 0128-7702; ESSN: 2231-8534 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2022%20%28S%29%20Dec.%202014/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
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.
format Article
author Mohd Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
spellingShingle Mohd Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
Muslim and non-Muslim fund managers' perception of environmental information
author_facet Mohd Said, Ridzwana
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_sort Mohd Said, Ridzwana
title Muslim and non-Muslim fund managers' perception of environmental information
title_short 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_sort muslim and non-muslim fund managers' perception of environmental information
publisher Universiti Putra Malaysia Press
publishDate 2014
url http://psasir.upm.edu.my/id/eprint/41711/1/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf
http://psasir.upm.edu.my/id/eprint/41711/
http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2022%20%28S%29%20Dec.%202014/07%20JSSH%20Vol%2022%20%28S%29%20Dec%202014_pg127-140%20%28JSSH-1271-2015%29.pdf
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score 13.211869