Record Details

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

African Journal of Finance and Management

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Title The Timeliness of the Botswana Parastatal Annual Reports: 1994 – 1998
 
Creator Iwisi, DS
Kitindi, EG
 
Subject —
Timeliness, Annual reports, Parastatals, Audit reports
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Description The corporate annual report is commonly used by business entities to convey information to interested persons. An important component of the report are the financial statements and the auditors report. Since the report is a primary source of information for shareholders, it is desirable that this information is provided on a timely basis. The report should also be of a quality, desirable for meaningful decisions to 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 to some other developed countries, the results for Botswana parastatals are impressive.
Key Words: Timeliness, Annual reports, Parastatals, Audit reports.
African Journal of Finance and Management Vol.8(2) 2000: 23-31
 
Publisher Institute of Finance Management, 1999
 
Contributor —
 
Date 2004-11-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://www.ajol.info/index.php/ajfm/article/view/24332
10.4314/ajfm.v8i2.24332
 
Source African Journal of Finance and Management; Vol 8, No 2 (2000); 23-31
0856-6372
 
Language eng
 
Relation http://www.ajol.info/index.php/ajfm/article/view/24332/20334
 
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