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

• Main Author: Du Plooy, Susanna Maria
• Other Authors: Howell, R.
• Format: Others
• Language: af
• Published: 2009
• Subjects: JSE Securities Exchange (SA); Employee reporting; Community driven reporting; Community responsibility accounting; Human resource accounting; Quantity of accounting information; Quality of accounting information; Correlations; Multiple linear regression; Profitability; 658.1512; JSE Securities Exchange South Africa; Corporation reports > Employees; Financial statements; Corporate profits; Business enterprises > Size; Human capital > Accounting
• Online Access: Du Plooy, Susanna Maria (2006) 'n Vergelyking van die kwantitatiewe en kwalitatiewe inligting oor werknemers in finansiële jaarverslae met die winsgewendheid en grootte van maatskappye, University of South Africa, Pretoria, <http://hdl.handle.net/10500/2141>; http://hdl.handle.net/10500/2141

Text in Afrikaans === The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably 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 regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. === Accounting === M.Comm.(Accounting)