M.A. Thesis:

corporate social responsibility ٫the board of characteristics and earnings management.

Corporate Social Responsibility plays an important and prominent role in attracting and increasing the reliance and shareholders' confidence on the subject of the performance and reported activities of companies. In effect, corporate social responsibility can affect the profitable manipulation of corporate profits. The objective of this study is to examine the relationship between corporate responsibility and profit management in terms of the supervisory role of the board of directors of companies. The research has taken place over a five-year period (1981-2012) which it is based on systematic sampling, and the sampling sizes were 94 companies. Regarding the coefficient -0.76, the results of the first hypothesis of the study determined that social responsibility relevant to earnings management has a negative and significant relationship. Furthermore, the second hypothesis of the research indicated that the greater supervisory of the board of directors in companies, the corporate social responsibility relationship with .profit management get more negative

Keywords: Earnings Management, Characteristics of Corporate Governance, Social Responsibility