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Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana

Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, www.ansinet.org, NaN, 2007)

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Abstract:

The study sought to determine the usefulness of Annual reports 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 leaders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent annual reports (RA) appears to be the most favoured. Formal lenders in Botswana make great use of income statements 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 and the Directors.

URI:

http://hdl.handle.net/10311/850

Files in this item: 1

Kitindi_IJAEF_2007.pdf (847.4Kb)

Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana

Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886, NaN, 2007)

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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.

URI:

http://hdl.handle.net/10311/748

Files in this item: 1

E.G.Kitindi.at.el-LDMFI.pdf (5.070Mb)

The small business audit : problems faced by auditors in selected SADC countries

Iwisi, D.S.; Kitindi, E.G.; Basson, N. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2007)

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Abstract:

Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing.

URI:

http://hdl.handle.net/10311/1060

Files in this item: 1

IWISI_ARA_2002.pdf (1.365Mb)

Towards free trade in Southern Africa: the need to keep pace with world trends

Ndzinge, S. (Pula: Botswana Journal of African Studies, NaN, 1992)

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Abstract:

This paper examines the challenges and opportunities that present themselves to the Southern African region as far as free regional and international trade is concerned. The focus of the paper is on the Southern African Development Community (SADC), the one regional organization to which all Southern African countries are members. Issues that need to be dealt with include the existence of a total of three regional groups all concerned with trade: SADC, the Southern African Customs Union (SACU), and the Common Market for Eastern and Southern Africa (COMESA) and concern over productivity and competitiveness of the region internationally. The SADC region needs to move swiftly towards free regional trade as part of the process of gearing up to the ever increasing global competition. Domination of the region by South Africa is also alluded to briefly. There is very little discussion on the Democratic Republic of Congo and Seychelles, the latest members of SADC. However, data on these two countries is presented in the three tables contained in this paper.

URI:

http://hdl.handle.net/10311/836

Files in this item: 1

Ndzinge_JAS_1997.pdf (942.0Kb)

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