تأثير إدارة الأرباح على الالتزام بالمسؤولية الاجتماعية و الأداء المالي في البنوك السعودية : دراسة تطبيقية

الملخص EN

The current study aimed to examine the existence of earning management and social responsibility on the financial performance in 10 Saudi banks.

this is achieved by first, identifying the extent to which social responsibility and the level of earnings management practices applied, and secondly, by testing the extent to which there is a significant effect of profit management on the commitment to social responsibility and financial performance in Saudi banks.

theoretically, the study relied on the inductive approach, while empirically, it relied on the analytical descriptive approach by which the relevant data necessary for analysis were extracted from financial statements and social responsibility reports for Saudi banks during the period (2016-2021).

the study concluded that there has been an increase in commitment to social responsibility among Saudi banks over the years during the period (2016-2021).

and Riyad bank is the least bank in the practice of earnings management, while SABB bank is the most in the practice of earnings management among Saudi banks, the study proved that the adoption of social responsibility had no statistical significant effect of on the financial performance which represented by return on assets and return of equity.

while proved that there is positive statistical significant effect in adopting earnings management and social responsibility on the financial performance which represented by return on assets and return of equity.