讨论繁忙的CEO和财务报表脚注的可读性:来自印度尼西亚的证据

IF 2.3 Q2 BUSINESS, FINANCE Asian Review of Accounting Pub Date : 2023-11-06 DOI:10.1108/ara-09-2023-0253

Li Yao

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引用次数: 0

摘要

本文旨在讨论Harymawan等人。(2023)，并提出了一些需要改进的地方。本文批判性地评估了Harymawan等人(2023)在现有文献中的地位，并讨论了相关方面。本文的主要重点是Harymawan等人(2023)的概念发展，特别是首席执行官(ceo)在脚注披露中的作用。本文的观点与对公司文本披露和治理感兴趣的读者相关。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

Purpose This paper aims to discuss Harymawan et al . (2023) and suggest a few areas for improvement. Design/methodology/approach This paper critically assesses Harymawan et al .’s (2023) position in the extant literature and discusses pertinent aspects. Findings This paper's primary focus is on Harymawan et al .’s (2023) conceptual development, especially chief executive officers' (CEOs) role in footnote disclosures. Originality/value This paper's viewpoints are relevant to readers interested in corporate textual disclosure and governance.

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.