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

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 practic...

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Main Authors:	Ismail, Suhaiza, Shehu Musawa, Mubarak, Ahmad @ Abdul Mutalib, Hawa
Format:	Article
Language:	English English
Published:	2019
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/1/Tranparency%20of%20PPP....2019.pdf http://irep.iium.edu.my/74123/8/74123_Transparency%20of%20public%20private%20partnership_scopus.pdf

id	iium-74123
recordtype	eprints
spelling	iium-741232020-01-29T18:43:30Z http://irep.iium.edu.my/74123/ Transparency of public private partnership (PPP): the extent of mandatory information disclosure Ismail, Suhaiza Shehu Musawa, Mubarak Ahmad @ Abdul Mutalib, Hawa H Social Sciences (General) 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. 2019-11-11 Article PeerReviewed application/pdf en http://irep.iium.edu.my/74123/1/Tranparency%20of%20PPP....2019.pdf application/pdf en http://irep.iium.edu.my/74123/8/74123_Transparency%20of%20public%20private%20partnership_scopus.pdf 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 https://www.emerald.com/insight/content/doi/10.1108/BEPAM-01-2018-0020/full/html 10.1108/BEPAM-01-2018-0020
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Ismail, Suhaiza Shehu Musawa, Mubarak Ahmad @ Abdul Mutalib, Hawa Transparency of public private partnership (PPP): the extent of mandatory information disclosure
description	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.
format	Article
author	Ismail, Suhaiza Shehu Musawa, Mubarak Ahmad @ Abdul Mutalib, Hawa
author_facet	Ismail, Suhaiza Shehu Musawa, Mubarak Ahmad @ Abdul Mutalib, Hawa
author_sort	Ismail, Suhaiza
title	Transparency of public private partnership (PPP): the extent of mandatory information disclosure
title_short	Transparency of public private partnership (PPP): the extent of mandatory information disclosure
title_full	Transparency of public private partnership (PPP): the extent of mandatory information disclosure
title_fullStr	Transparency of public private partnership (PPP): the extent of mandatory information disclosure
title_full_unstemmed	Transparency of public private partnership (PPP): the extent of mandatory information disclosure
title_sort	transparency of public private partnership (ppp): the extent of mandatory information disclosure
publishDate	2019
url	http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/ http://irep.iium.edu.my/74123/1/Tranparency%20of%20PPP....2019.pdf http://irep.iium.edu.my/74123/8/74123_Transparency%20of%20public%20private%20partnership_scopus.pdf
first_indexed	2023-09-18T21:45:00Z
last_indexed	2023-09-18T21:45:00Z
_version_	1777413391059517440

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

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