https://www.um.edu.mt/library/oar/handle/123456789/66609 Wed, 08 Apr 2026 00:40:57 GMT 2026-04-08T00:40:57Z https://www.um.edu.mt/library/oar/handle/123456789/66811 Title: Public private partnerships and their applicability in Malta : an analysis Authors: Baldacchino, Peter J.; Tabone, Norbert; Galea, Daniel; Grima, Simon Abstract: Purpose: We herein examine the private public partrnership (PPPs) in Malta by (i) ascertaining the nature and assessing their definability, (ii) identifying and analysing the main alternative ways of formulating PPPs and finding the optimal ways of doing so, as well as (iii) assessing PPP monitoring and analysing any factors which may render such monitoring more effective.; Methodology: The study follows a qualitative mixed-methods design. It draws data from semi-structured interviews conducted with fourteen experts within the Maltese PPP scenario. These consisted of representatives from consultancy firms and from Government entities and private sector firms involved in PPPs.; Findings: The findings indicate that, if a formal statutory PPP definition were to be adopted, this would likely face substantial resistance. Moreover, specific case studies and detailed risk assessments are sine qua nons for optimal PPP formulations. Furthermore, at the PPP contract drafting stage, dilemmas too often arise regarding the inclusion of the appropriate level of detail about the different aspects of such contracts if one is not to render them too complex. In SPs procurement, respondents preferred the inclusion of a pre-qualification stage. Furthermore, while it is generally agreed that further skills and resources are required for effective Government monitoring, differences of opinion emerged as to how and when such monitoring is to be performed.; Originality/Value: This study is meant to raise public sector awareness on the need to improve Maltese PPP practices with respect to their definability, formulation and monitoring. It is hoped that the forwarded recommendations support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance PPPs and render them improved vehicles for public sector development. Fri, 01 Jan 2021 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/66811 2021-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/66787 Title: Effect of expected return, self efficacy, and perceived risk on investment intention : an empirical study on accounting master degree in Udayana University, Bali Authors: Kurniawan, P. Iwan Abstract: Purpose: This study was conducted to determine the effect of expected return, self-efficacy, and perceived risk on investment intention.; Methodology: The data used in this study are primary data and using slovin formulas to involve 121 respondents with a master degree in accounting Udayana University because they had learned to extend accounting theory, financial statement analysis and capital market. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS).; Findings: The results show that expected return increases one's interest in investing in the capital market, self-efficacy also increases one's interest in investing in the capital market, while perceived risk reduces one's interest in investing in the capital market.; Practical Implication: This article offers advantage that the expected return and owned self-efficacy when investing in the capital market are the reasons someone wants to invest. Meanwhile, the perceived risk hinders one's intention to invest in stocks in the capital market.; Significance of the study: This study has a contribution to investment behaviour accounting research, which has a relationship with a person's intention to invest in the capital market, particularly expected return, self-efficacy, and perceived risk. Fri, 01 Jan 2021 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/66787 2021-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/66759 Title: Bibliometric analysis : agency theory in accounting Authors: Antwi, Isaac Francis Abstract: Purpose: This paper conducts a general bibliometric analysis review of agency theory in accounting (financial and management). The bibliometric analysis offers historical information on-trend and performance research.; Methodology: The study investigated the related literature in the agency theory and accounting (financial and management) from 1999-2019, obtained from the Scopus database. The literature-based documents are on the study of the scientific output and distribution of subject categories and journals. Keywords of the authors also have focused on determining the study hotspots.; Findings: The findings of this study show that annual production has increased over the period under investigation. The Critical Perspective on Account is the leading prolific journal and Accounting, Auditing and Accountability is a most influential journal. The result also shows that many top institutions are from the United Kingdom. Simultaneously, the United States of America leads the highest production and cited documents of related scientific articles.; Originality /Value: This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field, that is, the use of keywords to extract information for research growth in terms of the number of production and citations. Fri, 01 Jan 2021 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/66759 2021-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/66658 Title: Audit quality and financial reporting quality of deposit money banks listed on the Nigerian Stock Exchange Authors: Ogungbade, Oluyinka I.; Adekoya, Adeleke C.; Olugbodi, Deborah I. Abstract: Purpose: The aim of this study is to examine the effect of audit quality on financial reporting quality of deposit money banks listed on the Nigerian stock exchange.; Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixedeffect model. Random effect model was chosen and interepreted.; Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant.; Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ). Fri, 01 Jan 2021 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/66658 2021-01-01T00:00:00Z