Moderating role of CEO expertise on the relationship between capital structure and financial reporting timeliness of Saudi-listed companies

Hamid Ghazi H Sulimany; Ehsan Almoataz; Adnan Ali; Faisal Faisal; Abdulrahman Atllah Alharbi

PLOS One · 2026-03-06
Research article · Version of record · CC BY 4.0 · 6,278 words

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Title: Moderating role of CEO expertise on the relationship between capital structure and financial reporting timeliness of Saudi-listed companies
Authors / creators: Hamid Ghazi H Sulimany; Ehsan Almoataz; Adnan Ali; Faisal Faisal; Abdulrahman Atllah Alharbi
Source: Complete manuscript edition 2026-11-05
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Original authors / creators: Hamid Ghazi H Sulimany; Ehsan Almoataz; Adnan Ali; Faisal Faisal; Abdulrahman Atllah Alharbi
Original publication: PLOS One · Public Library of Science · 2026-03-06
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doi:10.1371/journal.pone.0338840
License & retained notices: CC BY 4.0
© 2026 Sulimany et al
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This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Article-specific license URL: https://creativecommons.org/licenses/by/4.0/
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Evidence limits: Adjacent research, not a directly sampled family-office study. Applicability to a family office requires separate assessment. The findings of this study provide valuable insights into the potential role of CEO financial and capital structure choices in ensuring timely financial reporting. However, some limitations must be acknowledged to guide future studies. It will be necessary for the authors of future studies to use other proxies for measuring financial reporting timeliness to enable comparison with our findings. Our analysis was based on Saudi-listed companies, which may limit the generalisation of our findings to other emerging economies because of differences in regulations. Therefore, the authors of future studies may choose to focus on other developing countries to gather further evidence. We may have omitted other potential determinants of financial reporting timeliness, hence the need for the authors of future studies to expand the analysis by incorporating variables not covered in this research. Moreover, the CEO expertise was measured as a binary variable, and future research could explore a multidimensional index capturing years of experience and role relevance. Lastly, in future studies, researchers can incorporate specific variables as influencing factors to gain further insights and a greater understanding of the link between capital structure and financial reporting timeliness.
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