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Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange

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  • Ibrahim El-Sayed Ebaid

Abstract

Purpose - The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership. Design/methodology/approach - A sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting. Findings - The findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting. Research limitations/implications - The findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting. Practical implications - Given the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets. Originality/value - Despite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.

Suggested Citation

  • Ibrahim El-Sayed Ebaid, 2022. "Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange," Journal of Money and Business, Emerald Group Publishing Limited, vol. 2(1), pages 43-56, February.
    • Handle: RePEc:eme:jmbpps:jmb-08-2021-0033
    DOI: 10.1108/JMB-08-2021-0033
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    Cited by:

    1. Abdulaziz Ahmed Aljammaz & Suresh Ramakrishnan & Hamid Ghazi H. Sulimany & Saleh F.A. Khatib & Adnan Ali & Ehsan Almoataz & Abdulrhman Atllah Alharbi, 2025. "Mediating role of financial sustainability between board diversity and firms’ resilience: evidence from Saudi listed firms," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-12, December.
    2. Hamid Ghazi H Sulimany, 2025. "Effect of environmental, social and governance performance on the financial reporting lag of Saudi listed companies," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-8, December.
    3. Ameen Qasem, 2026. "Corporate governance effectiveness and audit report lag during the COVID-19 pandemic: evidence from the Saudi stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(1), pages 1-22, March.
    4. Hamid Ghazi H Sulimany, 2024. "Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi," SAGE Open, , vol. 14(2), pages 21582440241, April.

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