Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English English |
| Published: |
Emerald Group Publishing Ltd.
2017
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/58296/ http://irep.iium.edu.my/58296/ http://irep.iium.edu.my/58296/ http://irep.iium.edu.my/58296/1/2017_Disclosure%20of%20public-private%20partnership%20%28PPP%29%20voluntary%20information_case%20of%20Msian%20PPP%20projects.pdf http://irep.iium.edu.my/58296/7/58296_Disclosure%20of%20public-private_WOS.pdf http://irep.iium.edu.my/58296/13/Disclosure%20of%20public-private%20partnership%20%28PPP%29%20voluntary%20information%20case%20of%20Malaysian%20PPP%20projects.pdf |
| Summary: | 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. |
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