The Relationship Between Corporate Social Responsibility And Earnings Management In Industrial Companies Listed In Arab Financial  Markets

Authors

  • Afraa Ali⃰ Tishreen University
  • Basel Nassar Tishreen University
  • Walaa Mohammad Tishreen University

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.

 

 

 

 

Author Biographies

Afraa Ali⃰, Tishreen University

Associate Professor

Basel Nassar, Tishreen University

Assistant Professor

Walaa Mohammad, Tishreen University

postgraduate Student

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Published

2021-11-11

How to Cite

علي ع. ., نصّار ب. ., & محمد و. . (2021). The Relationship Between Corporate Social Responsibility And Earnings Management In Industrial Companies Listed In Arab Financial  Markets. Tishreen University Journal- Economic and Legal Sciences Series, 43(5). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/11081

Issue

Vol. 43 No. 5 (2021): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Master student researches

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