This study's name is The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality.The aim of this study is identify The Impact of Corporate Social Responsibility (CSR) on the degree of accounting conservatism and the quality of accruals.
In this study, used from Salewski and Zulch method (2012) for analyze the issue  on 69 firms from listed firms in Tehran Stock Exchange  that have condition for one-year period 1390. Corporate social responsibility was measured by questionnaires include 53 questions about social responsibility at company towards customers, staff, environment and institutions in society. For analysis the data was used correlation and regression test and Eviews software. The findings of this research indicate that there is no meaningful relation between corporate social responsibility and conservative amount. A meaningful relation was not also found between corporate social responsibility and accruals quality. The findings of this research may change the general understanding of social responsibility because ongoing social responsibility at companies doesn't lead necessarily to real changes at companies.