Transparency of public private partnership (PPP): the extent of mandatory information disclosure

Ismail, Suhaiza and Shehu Musawa, Mubarak and Ahmad @ Abdul Mutalib, Hawa (2019) Transparency of public private partnership (PPP): the extent of mandatory information disclosure. Built Environment Project and Asset Management, 9 (5). pp. 655-668. ISSN 2044-124X

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Abstract

Purpose – The purpose of this paper is to examine the extent public listed construction firms in Malaysia disclose mandatory information on public private partnership (PPP) projects. This paper is important as the level of disclosure of PPP information reflects the extent of transparency as practiced by the companies involved in PPP projects. Design/methodology/approach – In achieving the aim, a content analysis procedure was carried out to analyse the 2015 annual reports of the construction companies. Descriptive statistics including the mean score, frequency and percentage were employed to analyse the disclosure of the annual report. Findings – The overall mean disclosure score of the sampled companies is 40 per cent, which connotes a low level of disclosure of mandatory information on PPP. The companies also tend to disclose more mandatory financial information than non-financial information. Originality/value – This paper is one of the few studies that investigated the level of mandatory disclosure of PPP information, thus contributing to the scanty literature on PPP transparency not only in Malaysia but also internationally.

Item Type:	Article (Journal)
Additional Information:	5096/74123
Uncontrolled Keywords:	Malaysia, Transparency, PPP, Private companies, Public private partnership, Mandatory disclosure
Subjects:	H Social Sciences > H Social Sciences (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Hawa Ahmad
Date Deposited:	05 Sep 2019 16:09
Last Modified:	30 Jan 2020 02:43
URI:	http://irep.iium.edu.my/id/eprint/74123

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