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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English |
| Published: |
2019
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| Online Access: | 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 |
| _version_ | 1848787913009004544 |
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| 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 |
| building | IIUM Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T17:32:29Z |
| format | Article |
| id | iium-74123 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T17:32:29Z |
| publishDate | 2019 |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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 |
| 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 |
| title | 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_short | 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 |
| topic | H Social Sciences (General) |
| 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 |