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

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  • Li Yao

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.

Suggested Citation

  • Li Yao, 2023. "Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 32(4), pages 549-553, November.
    • Handle: RePEc:eme:arapps:ara-09-2023-0253
    DOI: 10.1108/ARA-09-2023-0253
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