THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE "AN EMPIRICAL STUDY"

This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, electronic disclosure, and timeliness of corporate financial reporting of companies listed on Egyptian stock exchange during the period from 1998 to 2007. The results indicate that industry type influences on the timeliness of corporate financial reporting, also show that the larger firms tend to take less timeliness than smaller firms to publish their annual financial reporting. The study finds that highly Long-term debt/ equity ratio firms take a significantly longer timeliness than less long-term debt equity ratio firms to prepare and publish their annual financial reporting. It also finds that increasing the rate of return on owner equity for rate of return on investment capital firms take a significantly shorter than timeliness from decreasing rate of return on owner equity for rate of return on investment capital firms to prepare and publish their annual financial reporting . The results also showing the higher quality of earnings firms tend to take less timeliness than quality of earnings firms to publish their annual financial reporting. It also finds that highly earnings management firms take a significantly shorter timeliness than less earnings management firms to prepare and publish their annual financial reporting .These results are important determinant of the relevance timeliness of Egyptian publicly listed financial reporting .