@article{carp2016influence,
  title = {The Influence of the Non-Financial Features on the Earnings Management Process: The Case of the BSE Listed Companies},
  author = {Mihai Carp and Iuliana Eugenia Georgescu},
  year = 2016,
  url = {https://ibimapublishing.com/articles/JEERBE/2016/386814/},
  journal = {Journal of Eastern Europe Research in Business and Economics},
  volume = 2016 (2016),
  pages = 15,
  doi = 10.5171/2016.386814,
  abstract = {The estimation of the earnings management facilitates the evaluation from the quantitative perspective of the quality of the accounting basic product, the financial information. By being the expression of the extent to which a faithful representation of the economic reality is made, the earnings management especially calls for the neutrality of the approaches that are associated to the elaboration of the financial statements. The diversity of the features that individualize the reporting entities represents a series of limits when making a unitary appreciation of the qualitative level of the transmitted information. The paper aims at realizing an exploratory study on the influences of a series of non-financial features (activity field, reputation of the auditing company, the expressed opinion, the structure of the shareholders, the type of the applied control, the nationality of the capital) of the companies listed on the regulated section of the BSE, on the intensity of the reported financial earnings management. Data extracted from the financial statements issued by the 62 companies in the study, for the last 4 financial exercises (2010-2013), have supported the making of 248 observations on the features that are associated to the analysis of the earnings management process.},
  keywords = {earnings management, quality of the financial information, discretionary accruals, regression analysis},
  note = Article ID: 386814
}