Institutional investors types and sustainability reporting: a study on Malaysian listed firms / Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil and Wan Nordin Wan-Hussin

• Main Authors: Abd-Mutalib, Hafizah, Muhammad Jamil, Che Zuriana, Wan-Hussin, Wan Nordin
• Format: Article
• Language: English
• Published: 2013
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Profits. Corporate profits
• Online Access: https://ir.uitm.edu.my/id/eprint/61391/1/61391.pdf; https://ir.uitm.edu.my/id/eprint/61391/; http://myjms.mohe.gov.my/index.php/tifej
• Institution: Universiti Teknologi Mara

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...