الفهرس 
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Abstract
The main purpose of this thesis is to understand the relationship between environmental costs and
earnings management. Environmental cost is a vital part of CSR aspect. It took also in
consideration the association between CSR and earnings management. In addition. environmental
costs were divided into CES and CEC. The sample consisted of 36 Egyptian listed Corporations
for the period from 2011 to 2015. The data was collected through corporates annual reports.
Further. Modified Jones model was used to detect for earnings management activities. The findings
showed a Significant positive relationship between CSR and earnings management. non-
significant positive relationship was discovered between CER and earnings management and non-
significant negative relationship was found between environmental costs. CEC and earnings
management.