Relationship between corporate attributes and timeliness in corporate reporting: Malaysian evidence

Abstract

This study empirically investigates the timeliness of corporate reporting in Malaysia i.e the lead time to publish financial statements and characteristic of companies contributing to the lead time. The sample comprises of 200 listed companies on the Bursa Malaysia representing different sectors for the year ending 2007. The financial reporting lead time is 117 days which is 4 days earlier than the regulated 121days. The regression results revealed that size of the company and audit duration are having a significant relationship with the timeliness of corporate reporting. The remaining variables were found to be insignificant in relation to timeliness of corporate reporting. © 2013 Penerbit UTM Press. All rights reserved.