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.
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