**4. Discussion and conclusion**

Sustainable development is a complex concept that opens the door to many interpretations and topics on the usefulness and credibility of accountability of sustainable development.

The study tried to explain the link between earnings quality (attributes) presented by income smoothing and the sustainability communication made by Saudi-listed companies. Empirical results show a significant effect of sustainability reporting on income smoothing.

Obtained results can enrich literature in both empirical and theoretical area. From a managerial point of view, this research can lead to several lessons for both business managers and organizational consultants. A manager can find innovative, differentiated, and heterogeneous social responsibility practices, including integrating new organizational concerns into business management, as well as new organizational standards (ISO 26000).

This study may be of interest to several actors, in particular companies, in general, and companies following a social responsibility approach, in particular. Rating agencies are also concerned, as this research can help to think about the societal rating system in Saudi Arabia.
