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<p>This study examines the connection among corporate social responsibility (CSR) and income management in agencies indexed at the Saudi Stock Exchange (Tadawul). This is specifically applicable given the growing worldwide recognition on sustainability, environmental, social, and governance (ESG) problems, and the limited research addressing this topic inside the Saudi context. The look at applied quantitative statistics from annual reports and non-economic records from the Bloomberg database, protecting a sample of 131 listed groups from 2015 to 2021, totalling 917 annual observations. The courting among CSR and income control changed into examined using the Ordinary Least Squares (OLS) version, controlling for variables inclusive of loss, growth, debt, and total property. The results revealed a negative correlation among profits control and CSR tiers. However, this correlation become not statistically full-size, suggesting that participation in CSR tasks might also contribute to reducing earnings manipulation, but this impact isn't robust enough to be statistically huge. Further analysis the usage of -degree least squares (2SLS) turned into conducted to validate the results and address capacity internal variance. The outcomes confirmed consistency with the unique analysis, reinforcing the version's reliability and the steadiness of the findings. This examine contributes to the Arabic and Gulf literature on the relationship among CSR and profits management in a converting regulatory and financial environment, together with that of Saudi Arabia. It underscores the importance of ensuring transparency and sustainable practices in company reporting without overestimating the effect of CSR on corporate accounting conduct.</p>

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The influence of corporate social responsibility on earnings management among Saudi Arabia listed companies

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年1月6日

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  • Ebrahim Mohammed Al-Matari,
  • Nasareldeen Hamed Ahmed Alnor,
  • Hisham Mohamed Misbah,
  • Ibrahim Ahmed Elamin Eltahir,
  • Omer Alsir Alhassan Mohammed,
  • Adam Mohamed Omer,
  • Khaldah Abdallah Mohammed Esawi

摘要

This study examines the connection among corporate social responsibility (CSR) and income management in agencies indexed at the Saudi Stock Exchange (Tadawul). This is specifically applicable given the growing worldwide recognition on sustainability, environmental, social, and governance (ESG) problems, and the limited research addressing this topic inside the Saudi context. The look at applied quantitative statistics from annual reports and non-economic records from the Bloomberg database, protecting a sample of 131 listed groups from 2015 to 2021, totalling 917 annual observations. The courting among CSR and income control changed into examined using the Ordinary Least Squares (OLS) version, controlling for variables inclusive of loss, growth, debt, and total property. The results revealed a negative correlation among profits control and CSR tiers. However, this correlation become not statistically full-size, suggesting that participation in CSR tasks might also contribute to reducing earnings manipulation, but this impact isn't robust enough to be statistically huge. Further analysis the usage of -degree least squares (2SLS) turned into conducted to validate the results and address capacity internal variance. The outcomes confirmed consistency with the unique analysis, reinforcing the version's reliability and the steadiness of the findings. This examine contributes to the Arabic and Gulf literature on the relationship among CSR and profits management in a converting regulatory and financial environment, together with that of Saudi Arabia. It underscores the importance of ensuring transparency and sustainable practices in company reporting without overestimating the effect of CSR on corporate accounting conduct.