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

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Sustainability reporting, Institutional ownership, Pension funds, Mutual funds, Banks
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	15 Mar 2018 01:32
Last Modified:	15 Mar 2018 01:32
URI:	https://repo.uum.edu.my/id/eprint/23621

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