TY  - JOUR
AB  - 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.
VL  - 9
IS  - 2
SN  - 1757-4323
DO  - 10.1108/APJBA-10-2016-0095
UR  - https://doi.org/10.1108/APJBA-10-2016-0095
AU  - Musawa Mubarak Shehu
AU  - Ismail Suhaiza
AU  - Ahmad Hawa
PY  - 2017
Y1  - 2017/01/01
TI  - Disclosure of public-private partnership (PPP) voluntary information: Case of Malaysian PPP projects
T2  - Asia-Pacific Journal of Business Administration
PB  - Emerald Publishing Limited
SP  - 146
EP  - 163
Y2  - 2024/05/10
ER  -