Purpose: Anecdotal evidence shows that a number of military personnel have been appointed as board members by listed firms in Indonesia. Taking advantage of the unique setting of the strong influence of the military in Indonesian politics, the purpose of this paper is to provide direct...

Purpose This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia. Design/methodology/approach This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests,...