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

Abstract

PurposeThis paper aims to discuss Harymawan et al. (2023) and suggest a few areas for improvement.Design/methodology/approachThis paper critically assesses Harymawan et al.’s (2023) position in the extant literature and discusses pertinent aspects.FindingsThis paper's primary focus is on Harymawan et al.’s (2023) conceptual development, especially chief executive officers' (CEOs) role in footnote disclosures.Originality/valueThis paper's viewpoints are relevant to readers interested in corporate textual disclosure and governance.