Lending Decision Making and Financial Information: The Usefulness of Corporate Annual Reports to Lenders in Botswana

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dc.contributor.authorKitindi, Ernest G.
dc.contributor.authorB.A.S, Magembe
dc.contributor.authorA, Sethibe
dc.date.accessioned2016-07-05T08:06:14Z
dc.date.available2016-07-05T08:06:14Z
dc.date.issued2007-01
dc.descriptionFull text can be accessed at http://ubrisa.ub.bw/bitstream/handle/10311/748/E.G.Kitindi.at.el-LDMFI.pdf?sequence=2en_US
dc.description.abstractThis 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.identifier.citationKitindi, 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.en_US
dc.identifier.doi10.3923/ijaef.2007.55.66 · Source: DOAJ
dc.identifier.urihttp://hdl.handle.net/20.500.11810/2832
dc.language.isoenen_US
dc.subjectAudit reporten_US
dc.subjectCorporate annual reporten_US
dc.subjectFinancial statementen_US
dc.subjectLendersen_US
dc.titleLending Decision Making and Financial Information: The Usefulness of Corporate Annual Reports to Lenders in Botswanaen_US
dc.typeJournal Articleen_US
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