Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms
The purpose of this study is to examine if the investment styles of institutional investors in Malaysian listed firms are associated with the level of sustainability reporting.Based on a sample of 100 firms in 2009, the results indicate that the level of institutional shareholdings in aggregate has...
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التنسيق: | مقال |
اللغة: | English |
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UITM
2013
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الوصول للمادة أونلاين: | http://repo.uum.edu.my/23621/1/TIFEJ%203%201%202013%2025%2039.pdf http://repo.uum.edu.my/23621/ http://myjms.mohe.gov.my/index.php/tifej/article/view/1623 |
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my.uum.repo.236212018-03-15T01:32:46Z http://repo.uum.edu.my/23621/ Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms Abd Mutalib, Hafizah Muhammad Jamil, Che Zuriana Wan Hussin, Wan Nordin HF5601 Accounting The purpose of this study is to examine if the investment styles of institutional investors in Malaysian listed firms are associated with the level of sustainability reporting.Based on a sample of 100 firms in 2009, the results indicate that the level of institutional shareholdings in aggregate has a positive association with the extent of sustainability reporting.However, when we dichotomized the institutional investors by their investment horizons, we find that the level of shareholdings by pension funds, which represents the long-term institutional investors, and the level of shareholding by short-term institutional investors, represented by the mutual funds and banks, are not linked to sustainability reporting. UITM 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/23621/1/TIFEJ%203%201%202013%2025%2039.pdf Abd Mutalib, Hafizah and Muhammad Jamil, Che Zuriana and Wan Hussin, Wan Nordin (2013) Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms. Terengganu International Finance and Economics Journal, 3 (1). pp. 25-39. ISSN 2232-0539 http://myjms.mohe.gov.my/index.php/tifej/article/view/1623 |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
language |
English |
topic |
HF5601 Accounting |
spellingShingle |
HF5601 Accounting Abd Mutalib, Hafizah Muhammad Jamil, Che Zuriana Wan Hussin, Wan Nordin Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
description |
The purpose of this study is to examine if the investment styles of institutional investors in Malaysian listed firms are associated with the level of sustainability reporting.Based on a sample of 100 firms in 2009, the results indicate that the level of institutional shareholdings in aggregate has a positive association with the extent of sustainability reporting.However, when we dichotomized the institutional investors by their investment horizons, we find that the level of shareholdings by pension funds, which represents the long-term institutional investors, and the level of shareholding by short-term institutional investors, represented by the mutual funds and banks, are not linked to sustainability reporting. |
format |
Article |
author |
Abd Mutalib, Hafizah Muhammad Jamil, Che Zuriana Wan Hussin, Wan Nordin |
author_facet |
Abd Mutalib, Hafizah Muhammad Jamil, Che Zuriana Wan Hussin, Wan Nordin |
author_sort |
Abd Mutalib, Hafizah |
title |
Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
title_short |
Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
title_full |
Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
title_fullStr |
Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
title_full_unstemmed |
Institutional Investors Types and Sustainability Reporting: A Study on Malaysian Listed Firms |
title_sort |
institutional investors types and sustainability reporting: a study on malaysian listed firms |
publisher |
UITM |
publishDate |
2013 |
url |
http://repo.uum.edu.my/23621/1/TIFEJ%203%201%202013%2025%2039.pdf http://repo.uum.edu.my/23621/ http://myjms.mohe.gov.my/index.php/tifej/article/view/1623 |
_version_ |
1644283830497968128 |
score |
13.149126 |