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

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