HIV/AIDS information by African companies: an empirical analysis.
This article investigates the extent of Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome Disclosures (HIV/AIDSD) in online annual reports by 200 listed companies from 10 African countries for the year ending 2006. Descriptive statistics reveal a very low level of overall HIV/AIDSD practices with a mean of 6 per cent disclosure, with half (100 out of 200) of the African companies making no disclosures at all. Logistic regression analysis reveals that company size and country are highly significant predictors of any disclosure of HIV/AIDS in annual reports. Profitability is also statistically significantly associated with the extent of disclosure.
Barako
Dulacha G
DG
Curtin University of Technology, Australia.
Taplin
Ross H
RH
Brown
Alistair M
AM
D000163:Acquired Immunodeficiency Syndrome / Q000208:ethnology / Q000266:history; D000349:Africa / Q000208:ethnology; D000847:Annual Reports as Topic; D003132:Commerce / Q000191:economics / Q000193:education / Q000266:history / Q000331:legislation & jurisprudence; D054626:Consumer Health Information / Q000191:economics / Q000266:history / Q000331:legislation & jurisprudence; D003695:Delivery of Health Care / Q000191:economics / Q000266:history / Q000331:legislation & jurisprudence; D030881:Disclosure / Q000266:history / Q000331:legislation & jurisprudence; D006678:HIV; D049673:History, 20th Century; D049674:History, 21st Century; D011634:Public Health / Q000191:economics / Q000193:education / Q000266:history / Q000331:legislation & jurisprudence; D015980:Public Health Practice / Q000191:economics / Q000266:history / Q000331:legislation & jurisprudence; D013223:Statistics as Topic / Q000193:education / Q000266:history