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

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dc.creatorIwisi, Dominick S.
dc.creatorKitindi, Ernest G.
dc.date2016-07-09T17:17:25Z
dc.date2016-07-09T17:17:25Z
dc.date2000
dc.date.accessioned2018-04-18T12:28:23Z
dc.date.available2018-04-18T12:28:23Z
dc.descriptionFull text can be accessed at the following link http://journal.ifm.ac.tz/index.php/AJFM/article/view/172
dc.descriptionThe 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 impressive
dc.identifier0856-6372
dc.identifierhttp://hdl.handle.net/20.500.11810/2994
dc.identifier.urihttp://hdl.handle.net/20.500.11810/2994
dc.languageen
dc.publisherAfrican Journal of Finance and Management
dc.subjectTimeliness
dc.subjectAnnual reports
dc.subjectParastatals
dc.subjectAudit reports
dc.titleThe Timeliness of the Botswana Parastatal Annual Reports:1994-1998
dc.typeJournal Article

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