required for this study were collected from 42 ISO 9001:2000‐certified organizations of different size and sector type in the …, the perceived benefits, and the shortcomings differ significantly according to organization size or sector type. Practical … implications – The main outcome of this study is that the issue of organization size or sector type should not be a factor for an …

test the hypotheses of the study. The results of this study show that four variables (profitability, debt ratio, sector … type, and dividend payout ratio) examined in Bahrain appear to have a strong influence on the timeliness of annual reports …