The higher the timing, the more compressed the charge is and the greater the explosion from the spark.
The higher the timing, the sooner the fuel charge is set off.
why you say compression?
Compression is static.
The optimal time for pressure peak due to combustion is 20* ATDC.
Give or take a few... as it does very much vary based on application.
The issue is, fuel doesnt burn instantly. But thats a good thing.
Otherwise it'd be like setting off a bomb in your cylinder.