HIV/AIDS Information by African Companies: An Empirical Analysis

Barako, Dulacha G.; Taplin, Ross; Brown, Alistair

doi:10.1177/0021909610373222

Cited by 6 publications

(5 citation statements)

References 36 publications

(33 reference statements)

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“…The findings of recent studies by Du Bruyn (2008) and Barako et al (2010) on HIV/AIDS in SA and other African corporations, respectively, are generally consistent with those of past SA studies. Although these studies do provide an indication of HIV/AIDS reporting practices, there has, however, only been limited theory-based analysis of the trends and nature of these practices.…”

Section: Brief Review Of Prior Hiv/aids Reporting Studiessupporting

confidence: 84%

“…Nationally, the negative effects of the AIDS pandemic manifested in a number of ways; annual GDP fell as active labour force numbers fell (Barako et al, 2010), tax revenues shrunk while healthcare costs increased substantially (Du Bruyn, 2008), and average life expectancy was drastically shortened (CIA Factbook, 2011). Corporate SA was also affected by the AIDS epidemic through a variety of channels, including increased absenteeism leading to lower productivity and high incidences of labour turnover, resulting in the loss of skilled labour and thus increased costs of recruitment and training (Dickinson, 2004;Du Bruyn, 2008).…”

Section: Hiv/aids and South Africa: Context And Corporate Responsesmentioning

confidence: 99%

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Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa

Soobaroyen¹,

Ntim

2013

Accounting Forum

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We develop an interpretive framework which combines Suchman's (1995) work on the dynamics of organisational legitimacy and Ashforth and Gibbs ' (1990) concepts of symbolic and substantive management to investigate how and why public corporations rely on symbolic and substantive social disclosures. We apply this framework to the case of the HIV/AIDS health crisis in South Africa (SA) and examine the corporate disclosure behaviour of a sample of 75 SA-listed corporations from 2003 to 2009. We use content analysis procedures to codify the disclosures and devise a disclosure index based on the Global Reporting Initiative guidelines on HIV/AIDS to assess whether corporations have adopted a substantive management strategy. Our findings suggest that public corporations use a combination of substantive and symbolic disclosures in a bid to seek specific forms of moral legitimacy (structural, procedural, and consequential) and pragmatic legitimacy (dispositional, influence, and exchange). Our analysis reveals that the mix of substantive and symbolic disclosures is altered as a result of changes in stakeholder salience, societal attitudes and the corporation's current 'state' of legitimacy. Overall, the findings demonstrate that our analytical framework is useful in understanding how substantive and/or symbolic disclosures could be relied upon to achieve specific types of organisational legitimacy.

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Section: Brief Review Of Prior Hiv/aids Reporting Studiessupporting

confidence: 84%

Section: Hiv/aids and South Africa: Context And Corporate Responsesmentioning

confidence: 99%

Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa

Soobaroyen¹,

Ntim

2013

Accounting Forum

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“…Considering the randomness in the selection of grouping criteria and indicators, we discuss the results in this section through more tests. Table 5 presents the results of the basic grouping in regression (1), the results after replacing enterprise innovation with the growth rate in regression (2), the results after using per capita GDP as a control variable to account for the economic conditions in the provinces in regression (3), and the results after grouping according to the third level of warning criterion in the Beijing Emergency Plan for Prevention and Control of Infectious Atypical Pneumonia (cases > 0 as the experimental group, treat = 1) in regression (4). All the results show that SARS had a negative impact on enterprise innovation.…”

Section: Basic Regression Resultsmentioning

confidence: 99%

“…Most of them are qualitative and only address the relationships between epidemic events and the labor force, corporate governance, and information disclosure. There is insufficient direct evidence about the effects of public health events on business investment and financing activities, much less enterprise innovation [2][3][4]. More broadly, for emergent public events, previous studies focused on disasters, including hurricanes and earthquakes.…”

Section: Introductionmentioning

confidence: 99%

“…Although the moderating effect was mainly reflected in the coefficient of interaction terms[60,61], to enhance the explanatory power of the coefficient of the independent variable (did*) for the moderating effect, we centralized the independent variable based on the suggestions of Porter[62] and Kemp[63]. The results in Panel A, regression(4) show that the variable's sign after centralization was significantly negative, indicating that under the average degree of information asymmetry, the epidemic's impact on enterprise innovation was still negative. Counterintuitively, only from the perspective of firms' information asymmetry, this promotes enterprise innovation (Panel A, regression (1)), indicating that although the degree of asymmetry of firm information did not change in the middle term (quarterly) during the epidemic, the epidemic did impact the effects of information asymmetry.…”

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confidence: 99%

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Impact of Epidemics on Enterprise Innovation: An Analysis of COVID-19 and SARS

Zhou

et al. 2022

Sustainability

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This study analyzes the impact of SARS and COVID-19, the two most severe epidemics to occur in China since the 21st century, on corporate innovation, in order to find a path for sustained innovation growth under the epidemic. For COVID-19, the analysis used data from China’s A-share-listed companies from 2019 to 2020; a longer period (1999–2006) and a wider sample of Chinese industrial enterprises were used for the SARS epidemic. The empirical model was constructed using the difference-in-differences method. Both COVID-19 and SARS were found to have significantly reduced enterprise innovation. However, the effect of SARS disappeared after two years. For COVID-19, information asymmetry, financing constraints, and economic policy uncertainty moderated the epidemic’s effect on innovation. The results show that financing constraints and economic policy uncertainty reduce the epidemic’s negative impact. However, while most previous studies have found that an epidemic reduces the information asymmetry between investors and enterprises in the short term, thus raising enterprise innovation, we found that information asymmetry aggravated the epidemic’s negative impact. These findings can be applied to alleviate the current epidemic’s negative impact as well as improve enterprise innovation thereafter.

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