The Timeliness of the Botswana Parastatal Annual Reports:1994-1998

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dc.contributor.authorIwisi, Dominick S.
dc.contributor.authorKitindi, Ernest G.
dc.date.accessioned2016-07-09T17:17:25Z
dc.date.available2016-07-09T17:17:25Z
dc.date.issued2000
dc.descriptionFull text can be accessed at the following link http://journal.ifm.ac.tz/index.php/AJFM/article/view/172en_US
dc.description.abstractThe corporate annual report is commonly used by business entities ro convey information ro interested persons. An important component of the report are the financial statements and the auditors report. Since rhe report is a primary source of'informarion for shareholders, iris desirable rhar this information is provided on a timely basis. The report should also be of a quality, desirable for meaningful decisions ro be made. This study investigated the time it took parastatals in Botswana to have the annual report available. It also embarked on establishing the quality of the accounts, as indicated by the auditor's opinion report. The results suggest that on average, the Botswana parastatal required 5.35 months to avail the report. This compares unfavourably to other developed countries. However, compared ro some other developing countries, rhe results for Botswana parasrarals are impressiveen_US
dc.identifier.issn0856-6372
dc.identifier.urihttp://hdl.handle.net/20.500.11810/2994
dc.language.isoenen_US
dc.publisherAfrican Journal of Finance and Managementen_US
dc.subjectTimelinessen_US
dc.subjectAnnual reportsen_US
dc.subjectParastatalsen_US
dc.subjectAudit reportsen_US
dc.titleThe Timeliness of the Botswana Parastatal Annual Reports:1994-1998en_US
dc.typeJournal Articleen_US
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