Educational Research

Educational Research (ISSN:2141-5161) Vol. 3(11), pp. 836-843, November, 2012         
Copyright © 2012 International Research Journals


Full Length Research Paper

Earning management and social responsibility of the citizen firm

Bouguila Sihem

Girls Academy College of Business Administration, Jazan University, KSA.

E-mail :; Tel:00966547496824

Received 07 October, 2012; Accepted 13 November, 2012


This research aims to verify whether the social status exacerbates opportunistic strategies through the financial and the internal environment of the citizens firms, notably, earning management and the instrumentalization of the interests of the stakeholders. The result of this study reveals income-increasing management, especially in technology firms. The practices of the corporate citizens do not necessarily reveal their good intentions. By appropriating corporate status - consider it as an instrument of their legitimacy to conceal discretionary strategies. Social status can not be constraints to these manipulations. The precipitation of these companies to the social classification dominates really social objectives.


Keywords: Earning management, Financial performance, Social performance, Opportunistic managers, Social status, Stakeholders.

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