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

Authors

  • Dominick S Iwisi
  • Ernest G Kitindi

Abstract

The corporate annual report is a common media employed by business entities to convey information to interested persons. An important component of the report are the ï¬nancial statements and the auditors report. Since the report is a primary source of information for shareholders, it is desirable that this informationis provided on a timely basis. The report should also be of quality desirable for meaningful decisions to be made. This study investigated the time it took parastatals in Botswana to have the annual report available. lt also embarked on establishing the quality of the accounts, as indicated by the auditor’s opinion report. The results show that, on average, the Botswana parastatal required 5.35 months to avail the report. This compares unfavorably to other developed countries. However, compared to some other developing countries the results for Botswana parastatals are impressive.

Key words: Timeliness, Annual reports, Parastatal, Audit reports

How to Cite

Iwisi, D. S., & Kitindi, E. G. (2013). The Timeliness of the Botswana Parastatal Annual Report: 1994-1998. The International Journal of Accounting and Business Society, 7(2). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/136

Issue

Vol. 7 No. 2 (1999): The International Journal of Accounting and Business Society

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.