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Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/577655
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dc.contributor.authorRidzwana Mohd Saida (UPM)
dc.contributor.authorMaliah Sulaiman (UPM)
dc.contributor.authorNik Nazli Nik Ahmad (UPM)
dc.date.accessioned2023-11-06T02:46:08Z-
dc.date.available2023-11-06T02:46:08Z-
dc.date.issued2014-12
dc.identifier.issn0128-7702
dc.identifier.otherukmvital:78488
dc.identifier.urihttps://ptsldigital.ukm.my/jspui/handle/123456789/577655-
dc.descriptionThe 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.
dc.language.isoen
dc.publisherUniversiti Putra Malaysia Press
dc.relation.haspartPertanika Journal of Social Sciences & Humanities
dc.relation.urihttp://www.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
dc.subjectEnvironmental information
dc.subjectPerception
dc.subjectFund managers
dc.subjectIslam
dc.subjectAccountability
dc.titleMuslim and non-muslim fund managers’ perception of environmental information
dc.typeJournal Article
dc.format.volume22
dc.format.pages127-140
dc.format.issueSpecial Issue
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