IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Voluntary Disclosure of Socio-Economic Issues by JSE Listed Companies: The HIV/AIDS Example

Listed author(s):
  • Thabang Mokoaleli-Mokoteli
  • Kalu Ojah


    (University of Witwatersrand, South Africa)

Possible economic consequences of HIV/AIDS include: increased risk of group life cover, retirement benefit and medical care costs; increased cost of labour due to high staff turnover, absenteeism and compassionate or sick leave; and cost of HIV/AIDS management programs. Given the exposure of most South African firms to these costs, this research examines the extent to which publicly listed firms voluntarily disclose information about HIV/AIDS. It equally ascertains factors that influence firms to voluntarily disclose such socially sensitive but economically consequential information. Results show that firm listing, firm size and belonging to the industrial sector are important in influencing firms to disclose information about HIV/AIDS. These results largely support the notion that firms with reputational capital are generally forthcoming with economically important information.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by Africagrowth Institute in its journal African Finance Journal.

Volume (Year): 12 (2010)
Issue (Month): 2 ()
Pages: 1-26

in new window

Handle: RePEc:afj:journl:v:12:y:2010:i:2:p:1-26
Contact details of provider: Postal:
PO Box 3628, Tygervalley, Bellville, 7536

Phone: +27219146778
Fax: +27219144438
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:afj:journl:v:12:y:2010:i:2:p:1-26. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kirk De Doncker)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.