Ownership structures and sustainability reporting of Malaysian listed companies

• Main Authors: Nor Atikah Shafai,, Hafizah Abd-Mutalib,, Saidatul Nurul Hidayah Jannatun Naim Nor-Ahmad,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2024
• Online Access: http://journalarticle.ukm.my/23903/1/Pengurusan_70_2.pdf; http://journalarticle.ukm.my/23903/; https://www.ukm.my/jurnalpengurusan/view-articles/

The study examines the quality of sustainability reporting (SR), the relationship between ownership structures (namely institutional ownership (IO), managerial ownership (MO), and family ownership (FO)) and SR, and the existence of a non-linear relationship between ownership structures and SR ba...