Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects

Musawa, Mubarak Shehu and Ismail, Suhaiza and Ahmad @ Abdul Mutalib, Hawa (2017) Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects. Asia-Pacific Journal of Business Administration, 9 (2). pp. 146-163. ISSN 1757-4323 E-ISSN 1757-4331

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Abstract

Purpose – The purpose of this paper is twofold: first, it seeks the perception of public-private partnership (PPP) experts on the importance of desirable PPP information that can be voluntarily reported by the private sector; and second, it determines the extent and quality of voluntary disclosure of PPP information by private entities. Design/methodology/approach – In achieving the first objective, the study uses a questionnaire survey. The questionnaire was distributed to PPP experts and 25 usable responses were received. In addressing the second objective, a content analysis procedure was utilized to analyse the 2015 annual reports of 11 construction companies. Descriptive statistics including the mean score, frequency and percentage were employed to analyse the responses of the questionnaire instrument and the annual reports disclosure. Findings – The results of the questionnaire survey reveal that the majority of the items were rated as very important to be disclosed by the private sector in Malaysia. However, from the content analysis, it was also revealed that the extent and quality of voluntary information disclosed by the private construction companies were low. Originality/value – This study is important as it contributes to the scant literature on PPP disclosure in Malaysia. The study is unique as it not only investigated the extent and quality of voluntary disclosure by private entities, but also solicited the perception of PPP experts on what voluntary items should be disclosed.

Item Type:	Article (Journal)
Additional Information:	5096/58296
Uncontrolled Keywords:	Malaysia, Public-private partnership, Private companies, Voluntary disclosure
Subjects:	H Social Sciences > H Social Sciences (General) > H96 Public policy (General), Policy sciences
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:	11 Sep 2017 12:18
Last Modified:	18 Apr 2018 12:00
URI:	http://irep.iium.edu.my/id/eprint/58296

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