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

Abstract

Purpose

This paper aims to discuss Harymawan et al. (2023) and suggest a few areas for improvement.

Design/methodology/approach

This paper critically assesses Harymawan et al.’s (2023) position in the extant literature and discusses pertinent aspects.

Findings

This paper's primary focus is on Harymawan et 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.

Citation

Yao, L. (2023), "Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia", Asian Review of Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/ARA-09-2023-0253