Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review
Nadia Klarita Rahayu
Department of Accounting, Universitas Airlangga, Surabaya, Jawa Timur, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Navigating Uncertainty: Earnings Management, Annual Report Sentiment, and Corporate Governance in Indonesia Iman Harymawan; Nadia Klarita Rahayu; Hadrian Geri Djajadikerta
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.4716

Abstract

This study investigates how companies managed their earnings during the COVID-19 pandemic, focusing on Indonesia from early 2020. The non-financial sample is drawn from the Indonesia Stock Exchange for 2018-2019, utilizing the ordinary least square model with fixed effects and a cluster approach. Coarsened exact matching in STATA 16.0 is employed for additional analysis. Findings reveal that during the pandemic, companies engaged in earnings management exhibited negative sentiment in their annual reports for the following year. Corporate governance, exemplified by independent commissioners and risk management committees, proves instrumental in mitigating sentiment issues. This study contributes significantly to corporate reporting research, offering vital insights for decision-makers shaping effective and country-specific policies amid the ongoing Covid-19 outbreak, particularly in emerging markets like Indonesia, where financial stability, transparency, and robust corporate governance are crucial for ensuring economic recovery, sustaining growth, maintaining investor confidence, and supporting long-term economic resilience, sustainable development, and future stability.  
Co-Authors Hadrian Geri Djajadikerta Iman Harymawan