Harymawan, Iman; Ratri, Melinda Cahyaning; Ayuningtyas, … - In: Asian Review of Accounting 32 (2023) 4, pp. 573-605
financial statement footnotes in Indonesia. Design/methodology/approach This study utilizes a sample period spanning from 2010 … busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more … likely to have financial statement footnotes that are easier to read. Research limitations/implications These findings hold …
