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.

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.

The aim of this study is to examine how accountability is practised by charity institutions in Nigeria.The paper employs Ebrahim’s charity accountability framework to analyse BudgIT’s website, public related documents and news. It is observed that the practice of accountability by BudgIT lays emphasis on upward accountability to donors, focused on primarily reporting basic descriptive financial and performance information. However the research is based on a content analysis of a single charity organisation and, therefore, any generalising of the conclusions beyond BudgIT may not represent the reporting behaviour of all charity institutions in Nigeria.This paper is among the few studies that investigate the reporting behaviour of charitable institutions in a developing country, thus contributing to the scanty literature on charitable accountability in Nigeria.