الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
There has been increasing interest by regulators and academics in corporate social responsibility over the past few decades as investors are interested in the non-financial aspects of corporate performance, where it happened a change in the traditional concept of corporate responsibility whose sole purpose is to profit only without taking into account any environmental or societal considerations. Companies have become seen as a social entity and not only as an economic entity, that is, they must pay social attention to the interests of the people in society and that when making business decisions.
Corporate responsibility is the companies’ commitment not only to achieving profit but extends to their responsibility for stakeholders whether they are shareholders, customers, consumers or employees, as well as responsibility for the environment and society.
As for the accounting conservatism, it has arisen as a result of uncertainties associated with many unavoidable circumstances and events, such as doubtful debts and estimated useful lives of fixed assets.
An accounting conservatism can be defined as accounting policies or trends that result in a decrease in the carrying value of net assets as compared to their market value as it is the tendency of accountants when facing uncertainties in economic transactions to disclose lower estimates of assets and income values and disclose higher estimates For the values of obligations and expenses.
2- Research problem:
Several studies have pointed to the multiple benefits of corporate social responsibility, which include reducing earnings management, improving the relationship between the company and stakeholders, facilitating the company’s contracts, and improving the image of the company and its reputation in the market. And that may lead to decrease the need to apply the accounting conservatism in financial reporting. There are those who see that the creditors are the most requested for the existence of the accounting conservatism in the financial reporting because of its benefits to them as it is considered a way to ensure and protect their funds in the company against any Administrative opportunism, but as a result of implementing social responsibility activities in the company, it could provide benefits quite similar to accounting conservatism benefits, so The Creditors may not need to claim accounting conservatism in financial reporting, which would result that CSR will affect negatively on accounting conservatism.
Therefore, the research problem can be formulated in the following questions:
• What is the impact of CSR on accounting conservatism?
• What is the impact of CSR on the capital structure?
• What is the effect of an accounting conservatism on the Capital structure?
3- Research Objectives:
The objective of the research is to determine the impact of CSR on accounting conservatism and its impact on the capital structure. The application of corporate social responsibility (CSR) may lead to an increase in accounting conservatism. This is due to the company’s desire to maintain its reputation resulting from its social responsibility, and therefore it will be more interested to apply conservative practices. while the application of corporate social responsibility may lead to decrease in accounting conservatism as a result of Decreased creditors’ request for accounting conservatism, as social responsibility can be an alternative to accounting conservatism because it provides reliable and credible information to stakeholders and contribute to improving the relationship between the company and various stakeholders and also contribute to Facilitate all contracts, which is the role that many studies found that the accounting conservatism is doing it, and therefore it is expected that the relationship between them negative, that is, social responsibility leads to reduce the accounting conservatism in the financial reporting.
4- Research Importance:
The importance of the research is divided into:
Scientific importance of research:
The scientific importance of the research is to study the impact of the application of CSR on the accounting conservatsim and whether the relationship between them is positive or negative. and it’s the relationship which has not been included significantly in previous research and studies, especially in the Egyptian environment.
Practical importance of research:
The practical importance of the research is determining whether corporate social responsibility affects managers’ discretionary decisions or not, as these results may be useful for investors to distinguish between accurate and transparent financial information from less reliable information. Regulators and standard setters may also benefit to better understanding of company practices and the behavior of corporate financial reporting in the light of corporate social responsibility activities.
5- Research Hypotheses:
The researcher aims to test the validity of the following hypotheses:
First Null hypothesis: There is no significant effect of corporate social responsibility on the accounting conservatism.
Second Null hypothesis: There is no significant effect of CSR on the capital structure.
Third Null hypothesis: There is no significant effect of the accounting conservatism on the capital structure.
6- Research Methodology:
To achieve the research objective and test the research hypotheses, the researcher relied on descriptive analytical approach by relying on Arabic and foreign books and articles, scientific journals and periodicals that included the subject of corporate social responsibility and accounting conservatism to identify the relationship between them,
The researcher also adopted the Applied approach by collecting data about the study companies and using the appropriate statistical methods and entering data on the appropriate statistical program to test the research hypotheses and identify the significance of the relationship between the variables. Through the results of the applied study, it can be determined the effect of CSR on accounting conservatism and its reflection on capital structure.
7- Research Results:
1- There is a significant negative impact of corporate social responsibility on the accounting conservatism, as increasing the level of social responsibility leads to a decrease in the degree of accounting conservatism in the financial reporting.
2 - There is a significant negative impact of corporate social responsibility on the capital structure, as the increase in the level of social responsibility leads to a decrease in the financial leverage.
3 - There is a significant negative impact of the accounting conservatism on the capital structure, as the increase in the level of accounting conservatism leads to a decrease in the financial leverage.
8- Recommendations:
1- Increasing the interest in studying the role of social responsibility in the company and its impact on all sectors, and not only on financial performance.
2- The existence of specialized centers to evaluate and measure the contribution of the company in social activities with the need to follow up and update the standards of these measures to keep up with any changes that may occur in the indicators of social responsibility.
3- Interest of companies’ managers in doing important social activities that benefit the society surrounding the company and contribute in the society growth and progress, rather than doing any social activities that may not represent a real benefit to society.