If a company delays publishing its quarterly financials, which qualitative characteristic is most negatively impacted?

Timeliness refers to how quickly accounting information is made available to users. Delaying reports reduces their usefulness for decision-making, even if the information is accurate or comparable.  There are six qualitative characteristics of accounting information: ● Relevance – how helpful the information is for financial decision-making processes ● Representational faithfulness or Reliability - the extent to which information accurately reflects a company’s financials ● Verifiability - the extent to which information is reproducible given the same data and assumptions ● Timeliness - how quickly information is available to users of accounting information ● Understandability - the degree to which information is easily understood ● Comparability - the degree to which accounting standards and policies are consistently applied from one period to another