CEO busyness and investment efficiency: evidence from Indonesia Available to Purchase

Iman Harymawan is a Professor of Sustainability Accounting and Governance in the Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia, and CEO of Center for Environmental, Social, and Governance Studies under Universitas Airlangga. He obtained his Ph.D. degree (2016) in accounting from the City University of Hong Kong in Hong Kong, his MBA degree (2009) from National Cheng Kung University in Taiwan and his B.A. degree (2006) in accounting from Universitas Airlangga in Indonesia. His current research focuses include corporate governance issues, the accounting impact of political and military connections in business and financial reporting quality. He has published several articles in top peer-reviewed accounting journals, among others, Managerial Auditing Journal, Asian Review of Accounting, Pacific Accounting Review and International Journal of Accounting and Information Management.

Nadia Klarita Rahayu is a research associate in the Center for Political Economy and Business Research and Center for Environmental, Social, and Governance Studies under Universitas Airlangga. She obtained her master degree from Universitas Airlangga in Indonesia and her B.A. degree in accounting from Universitas Airlangga in Indonesia. Her current research focuses include corporate governance issues, ESG issues and financial reporting. She has published several articles in accounting journals, including Cogent Economics and Finance.

Khairul Anuar Kamarudin is an Associate Professor at the University of Wollongong in Dubai (UOWD). He obtained his PhD specializing in financial reporting, corporate governance and accounting quality from Victoria University of Wellington, New Zealand. He also holds a professional accounting qualification from Chartered Institute of Management Accountants (CIMA), United Kingdom, a Master degree and a First-Class Bachelor degree (Hons) in accounting from Mara University of Technology, Malaysia. His research interests include auditing, market-based accounting research, corporate governance and financial reporting. Khairul has published several articles in top peer-reviewed accounting journals, among others, Journal of Contemporary Accounting and Economics, Pacific Accounting Review, Journal of Applied Accounting Research, Accounting Research Journal, Asian Review of Accounting, Journal of Financial Reporting and Accounting and Journal of Islamic Accounting and Business Research.

Wan Adibah Wan Ismail received her Ph.D. in Accounting from Victoria University of Wellington, New Zealand, in 2012. She also holds a professional qualification from Chartered Institute of Management Accountants (CIMA), United Kingdom and a Bachelor of Commerce and Management (Hons) from Lincoln University, New Zealand. She is currently an Associate Professor and the Head of Study Centre at the Faculty of Accountancy at Universiti Teknologi Mara, Malaysia. Her research interests are in the field of financial reporting, particularly earnings quality, earnings management, corporate governance, auditing and corporate ownership. Her research has been published in top peer-reviewed accounting journals, among others, Pacific Accounting Review, Journal of Applied Accounting Research, Accounting Research Journal, Asian Review of Accounting, Journal of Islamic Accounting and Business Research and Journal of Financial Reporting and Accounting.

Melinda Cahyaning Ratri is a research assistant in the Center for Political Economy and Business Research under Universitas Airlangga. She obtained her master degree from Universitas Airlangga in Indonesia and her B.A. degree in accounting from Universitas Airlangga in Indonesia. Her current research focuses on corporate governance issues and financial reporting. She has published several articles in Sustainability, Australasian Accounting, Business and Finance Journal and Cogent Economics and Finance.