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dc.contributor.authorKitindi, E.G.
dc.contributor.authorMagembe, B.A.S.
dc.contributor.authorSethibe, A.
dc.date.accessioned2011-06-10T06:46:26Z
dc.date.available2011-06-10T06:46:26Z
dc.date.issued2007
dc.identifier.citationKitindi, 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. 55-56en_US
dc.identifier.issn1991--0886
dc.identifier.issn1991--0886
dc.identifier.urihttp://hdl.handle.net/10311/850
dc.description.abstractThe 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.isoenen_US
dc.publisherAsian Network for Scientific Information, www.ansinet.orgen_US
dc.subjectaudit reportsen_US
dc.subjectCorporate Annual Reportsen_US
dc.subjectFinancial statementsen_US
dc.subjectLendersen_US
dc.titleLending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswanaen_US
dc.typePublished Articleen_US
dc.linkhttp://www.doaj.org/doaj?func=abstract&id=598309en_US


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