Timeliness of quarterly reports and pandemic disease

Abstract

This paper accentuates the importance of timeliness to issue quarterly reports using a sample of Malaysian public listed companies from all industries. Data were taken before and during the pandemic disease to investigate if there is any difference of timeliness to issue the quarterly reports. The data were analyzed by using statistical package for social science. Descriptive statistics and paired sample t-tests were used to answer the objectives of this study. The results suggested that some companies had problem in submitting the quarterly reports and took the opportunity to delay submission when the Bursa Malaysia granted one month extension in April 2020, just when the pandemic disease started. Implications and future research are discussed at the end of the paper.