“Impact of Bankruptcy Risk on Reporting Aelay: An Empirical Evidence from Engineering Industry in Bangladesh.â€

Tanzina Haque
Additional contact information
Tanzina Haque: Professor, Department of Accounting & Information Systems, University of Dhaka

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 8, 1538-1552

Abstract: The connection between bankruptcy risk and reporting timeliness by companies has significant effects on stakeholders’ decision-making process. And the purpose of this study is to investigate and comprehensively understand the direct influence of bankruptcy risk on reporting timeliness within the context of the engineering industry of Bangladesh. Considering the sample of 42 listed engineering firms over the period of 2016-2022, including 231 firm-year observation, it is evident that higher bankruptcy risk increased the chance of delayed reporting whereas the degree of high liquidity, debt, and cumulative profitability had the opposite effect. It also indicate that financial determinants that affect the goodwill of the annual report have a significant impact on reporting timeliness. By examining the relationship empirically, the study aims to shed light on how the heightened risk of bankruptcy faced by listed engineering firms in Bangladesh affects their ability to meet established reporting deadlines. Which ultimately contribute to the broader understanding of corporate financial challenges, information transparency, and stakeholder expectations.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-8/1538-1552.pdf (application/pdf)
https://www.rsisinternational.org/journals/ijriss/ ... ustry-in-bangladesh/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:7:y:2023:i:8:p:1538-1552

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().