'n Vergelyking van die kwantitatiewe en kwalitatiewe inligting oor werknemers in finansiële jaarverslae met die winsgewendheid en grootte van maatskappye

The purpose of the research is to compare the quantity and quality of reporting on theemployees of companies with the profitability and size of the top 100 companies over afour year period. The research is limited to the availability of quality information onemployees in the financial statements of companies.A literature study is followed by an emperical inquiry into a comparison of thereporting on employees with the profitability and size of companies. The results reflectthe following:* the quantity and quality of reporting on the employees of companies does notinevitably show an increase;* a significant relationship exist between the size and profitability of companies;* the role of reporting on the employees of companies is significant with regardsto profit determination; and* some of the companies performed uniquely with regards to the quantity andquality of reporting on the employees of companies.