Browsing Research Articles (Auditing) by Subject "Disclosure of information -- South Africa"

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An analysis of the impact of King II on HIV/AIDS disclosure in annual reports

Du Bruyn, Rudrik; Venter, J.M.P. (College of Economic and Management Sciences, University of South Africa, 2006-04)

The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable ...
A proposed reporting framework for HIV/Aids disclosure by listed South African companies

Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2008)

This article proposes a disclosure framework for the reporting of HIV/Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to ...

Now showing items 1-2 of 2

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