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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1321-7348
- DOI
- 10.1108/ara-09-2023-0253
- Publisher site
- See Article on Publisher Site
Abstract
This 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.
Journal
Asian Review of Accounting – Emerald Publishing
Published: Sep 24, 2024
Keywords: CEO busyness; Footnote readability; International evidence