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...

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Main Authors:	Musawa, Mubarak Shehu, Ismail, Suhaiza, Ahmad @ Abdul Mutalib, Hawa
Format:	Article
Language:	English English English
Published:	Emerald Group Publishing Ltd. 2017
Subjects:	H96 Public policy (General), Policy sciences
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

id	iium-58296
recordtype	eprints
spelling	iium-582962018-04-18T04:00:11Z http://irep.iium.edu.my/58296/ Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects Musawa, Mubarak Shehu Ismail, Suhaiza Ahmad @ Abdul Mutalib, Hawa H96 Public policy (General), Policy sciences 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. Emerald Group Publishing Ltd. 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/58296/1/2017_Disclosure%20of%20public-private%20partnership%20%28PPP%29%20voluntary%20information_case%20of%20Msian%20PPP%20projects.pdf application/pdf en http://irep.iium.edu.my/58296/7/58296_Disclosure%20of%20public-private_WOS.pdf application/pdf en http://irep.iium.edu.my/58296/13/Disclosure%20of%20public-private%20partnership%20%28PPP%29%20voluntary%20information%20case%20of%20Malaysian%20PPP%20projects.pdf 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 http://www.emeraldinsight.com/doi/pdfplus/10.1108/APJBA-10-2016-0095 10.1108/APJBA-10-2016-0095
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	H96 Public policy (General), Policy sciences
spellingShingle	H96 Public policy (General), Policy sciences Musawa, Mubarak Shehu Ismail, Suhaiza Ahmad @ Abdul Mutalib, Hawa Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
description	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.
format	Article
author	Musawa, Mubarak Shehu Ismail, Suhaiza Ahmad @ Abdul Mutalib, Hawa
author_facet	Musawa, Mubarak Shehu Ismail, Suhaiza Ahmad @ Abdul Mutalib, Hawa
author_sort	Musawa, Mubarak Shehu
title	Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
title_short	Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
title_full	Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
title_fullStr	Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
title_full_unstemmed	Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects
title_sort	disclosure of public-private partnership (ppp) voluntary information: case of malaysian ppp projects
publisher	Emerald Group Publishing Ltd.
publishDate	2017
url	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
first_indexed	2023-09-18T21:22:24Z
last_indexed	2023-09-18T21:22:24Z
_version_	1777411969515520000

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

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