Investigating the Conservatism of Accounting and Social Responsibility in Companies Listed on the Tehran Stock Exchange

Corporate social responsibility as an effective factor in corporate competition has positive effects for corporate stakeholders including customers, shareholders, government and legislatures. Social responsibility is going beyond the minimum legal requirements in which organizations operate. In fact, social responsibility is a transcendent approach to business that considers the social impact of an organization on society, both internal and external, and the main goal It brings together all sectors, including government, private and volunteers, to work together to bring economic harmony into line with the environment on the one hand, and business success, growth and sustainability on the other. Conservatism is also a factor that can be associated with social responsibility. Therefore, considering the importance of conservatism and social responsibility, the purpose of this study is to investigate the conservatism of accounting and social responsibility in companies listed on the Tehran Stock Exchange. Statistical population In the present study, 92 companies listed on the Tehran Stock Exchange for the period from 1392 to 1398 was selected as the sample size by systematic elimination sampling method. The results of data analysis showed that accounting conservatism and social responsibility in companies listed on the Tehran Stock Exchange there is a significant relationship