Fig 1.
Research framework.
Table 1.
Sample of the study.
Table 2.
Measurement of the variables.
Table 3.
Descriptive analysis.
Table 4.
Correlation matrix.
Table 5.
Regression results (Fixed effects model).
Fig 2.
Moderating effect of CEO financial ecpertise on the relationship between capital structure and financial reporting timelines.
Table 6.
Regression results (two-step system GMM).
Table 7.
Regression results (Fixed effects model).
Table 8.
Fixed effect regression results (Robustness test for moderation).
Table 9.
Regression results (Fixed effects model): Robustness tests.