The aim of this study is to investigate the relationship between Corporate Social Responsibility (CSR) and Organizational Commitment (OC) with conservatism (CSVT) in financial reporting of the listed companies in Tehran Stock Exchange. In this research, for measuring of conservatism was used Givoly & et al model (2007) in period of 2003-2009, for collecting data concerning CSR, we used Singhapakdi, Vitell, Rallapalli & Kraft's standard questionnaire (1996) and for determining the OC, Hunt, Wood & Chonko's standard questionnaire (1989) we had because of its high validity and reliability. Sample research includes 115 accepted companies in TSE in the years between 2002-2008. For testifying the hypotheses, we applied the regression models. Findings show the relationship among ethical factors (CSR & OC) and conservatism has been positive, but only relationship between CSR and conservatism is statistically meaningful. However, results show that about 24% of conservatism variation in investigated companies has been affected by ethical factors without control variables and this has increased to 31%.
Among research variables, CSR variable has been of the most explanatory power (21%) on conservatism. Concerning the control variables, results show that bigger companies and growth stocks have conservative financial reporting (positive relation) and the relation between financial leverage and conservatism is negative