The Relationship Between Corporate Social Responsibility And Earnings Management In Industrial Companies Listed In Arab Financial Markets
Abstract
this research aims to study the relationship between corporate social responsibility and earning management during the period from (2016) to (2019), using a sample consisting of (64) industrial companies listed in the Arab financial markets.
The study used three dimensions to measure corporate social responsibility (corporate governance, the environment, and employees) and the content analysis of the financial statements has been used to measure these dimensions. The modified Jones model was adopted to measure earning management as it is the most used measure in previous studies to measure earning management. This model is based on measuring voluntary benefits.
The results showed statistically significant and positive effect between each of the dimensions of corporate social responsibility (governance, employees, and environment) and earning management.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
-
The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences
Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences . The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher
-
journal uses a CC BY-NC-SA license which mean
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
