when the intake valve is closing the engine is on the compression stroke,close the valve too early you shut the door on cylinder filling,closethe valve too late, piston starts pushing a/f back into intake,less effective compression. both scenarios = bad this is why ivc is so important,even in turbo application because if you hang valve open too long on ivc ie compression cycle it starts putting pressure on piston, so now its fighting against boost pressure.on any engine the cylinder that is filling is on ivo during overlap period that's when exhaust valve is closing on exhaust cycle and the intake valve is just starting to open the residual pressure leaving combustion chamber helps to start pulling the fresh intake charge in.