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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 2011-06-10T06:46:26Z
dc.date.available 2011-06-10T06:46:26Z
dc.date.issued 2007
dc.identifier.citation Kitindi, E.G. et al (2007) Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana, The International Journal of Applied Economics and Finance, Vol. 1, No. 2, pp. 55-56 en_US
dc.identifier.issn 1991--0886
dc.identifier.issn 1991--0886
dc.identifier.uri http://hdl.handle.net/10311/850
dc.description.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. en_US
dc.language.iso en en_US
dc.publisher Asian Network for Scientific Information, www.ansinet.org en_US
dc.subject audit reports en_US
dc.subject Corporate Annual Reports 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://www.doaj.org/doaj?func=abstract&id=598309 en_US


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