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

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

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

This paper's primary focus is on Harymawan et al.’s (2023) conceptual development, especially chief executive officers' (CEOs) role in footnote disclosures.

This paper's viewpoints are relevant to readers interested in corporate textual disclosure and governance.