Document Details

Document Type : Thesis 
Document Title :
THE IMPACT CSR DISCLOSURE ON EARNINGS QUALITY: AN ANALYTICAL STUDY IN SAUDI INDUSTRY
أثر الإفصاح عن المسؤولية الاجتماعية على جودة الأرباح دراسة تحليلية في القطاع الصناعي السعودي
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The impact of CSR Disclosure on Earnings Quality: An Analytical Study on Saudi Basic Materials Sector. Prepared by: Sarah Abdullah Almalki Supervisor: Dr. Najla Ibrahim Abdulrhman The current study aims to gain insight on the effect of social responsibility disclosure on the quality of earnings in (42) Saudi Basic Materials companies listed in the Saudi Stock Exchange. The analytical approach has been employed to analyze the content of the financial reports of the sample companies for the period (2015 – 2017) in order to determine the level of disclosure of social responsibility. The quality of earnings has been measured by using the Modified Jones Model. The study findings show that 92.5% of the sample companies report social responsibility using descriptive disclosure methods. The Petrochemical sector came the first place among sample companies in terms of disclosure of social responsibility, where most companies in this sector used quantitative disclosure methods. The community Development sector scored the highest level of social responsibility disclosure at 59%. The study findings also show that there is a statistically significant relationship between disclosure of social responsibility and between the improvement of the quality of earnings in the Basic Materials sector due to the strong positive correlation between the discretionary accounting accruals and between disclosure of social responsibility. The study has also found that there is a statistically significant relationship between social responsibility and between the effectiveness of the accruals method in measuring the quality of earnings in the Saudi Basic Materials sector, where the accruals quality method proved to be efficient in measuring the quality of earnings. In view of the findings, the study recommends to actively promote the role of the organizations that regulate social responsibility in order to increase the level of social responsibility, and to promote the role of mon 
Supervisor : Dr. Najla Abdulrahman 
Thesis Type : Master Thesis 
Publishing Year : 1440 AH
2019 AD 
Added Date : Monday, June 17, 2019 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
ساره عبدالله المالكيAl - Maliki, Sarah AbdullahResearcherMaster 

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