Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia

Li Yao

Asian Review of Accounting, 2023, vol. 32, issue 4, 549-553

Abstract: Purpose - This paper aims to discuss Harymawanet al. (2023) and suggest a few areas for improvement. Design/methodology/approach - This paper critically assesses Harymawanet al.’s (2023) position in the extant literature and discusses pertinent aspects. Findings - This paper's primary focus is on Harymawanet al.’s (2023) conceptual development, especially chief executive officers' (CEOs) role in footnote disclosures. Originality/value - This paper's viewpoints are relevant to readers interested in corporate textual disclosure and governance.

Keywords: CEO busyness; Footnote readability; International evidence (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-09-2023-0253

DOI: 10.1108/ARA-09-2023-0253

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