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dc.contributor.author Kitindi, E.G.
dc.contributor.author Magembe, B.A.S.
dc.contributor.author Sethibe, A.
dc.date.accessioned 2011-03-12T11:51:09Z
dc.date.available 2011-03-12T11:51:09Z
dc.date.issued 2007
dc.identifier.citation Kitindi, E.G., Magembe, B.A.S. and Sethibe, A. (2007) Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana, International Journal of Applied Economics and Finance, Vol. 1, Issue 2, pp.55-66. en_US
dc.identifier.issn 19910886
dc.identifier.uri http://hdl.handle.net/10311/748
dc.description.abstract This study sought to determine the usefulness of annual report information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven lenders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent Annual Report (AR) appears to be the most favoured. Formal lenders in Botswana make greater use of the income statement than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman or directors. en_US
dc.language.iso en en_US
dc.publisher Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886 en_US
dc.subject Audit reports en_US
dc.subject Corporate annual report en_US
dc.subject Financial statements en_US
dc.subject Lenders en_US
dc.title Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana en_US
dc.type Published Article en_US
dc.link http://docsdrive.com/pdfs/ansinet/ijaef/2007/55-66.pdf en_US


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