Disclosure of public-private partnership (PPP) voluntary information

Mubarak Shehu Musawa (International Islamic University Malaysia, Kuala Lumpur, Malaysia)
Suhaiza Ismail (Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia)
Hawa Ahmad (International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Asia-Pacific Journal of Business Administration

ISSN: 1757-4323

Publication date: 5 June 2017

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.

Keywords

Citation

Musawa, M., Ismail, S. and Ahmad, H. (2017), "Disclosure of public-private partnership (PPP) voluntary information", Asia-Pacific Journal of Business Administration, Vol. 9 No. 2, pp. 146-163. https://doi.org/10.1108/APJBA-10-2016-0095

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Publisher

:

Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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