The examination of effect of earnings persistence and profitability on disclosure level of Corporate Social Responsibility listed in Stock Exchange in Tehran

Corporate Social Responsibility (CRS) is sensitive and significant issue in recent years and consider as a major factor in the survival of any organization. The aim of this study is to investigate the relationship the Earning Quality, Profitability and Disclosure Social Responsibility in listed companies in the Tehran Stock Exchange. To measure earnings qualities, Profitability and Corporate responsibility have been used an American Institute standard known as K.L.M which ranks organizations based on social and environmental standards every year. The study population includes all companies listed on the Stock Exchange in Tehran that after studying and investigating among them have been selected and chosen 100 companies. Sampling done based on Systematic elimination and for all estimates have been used EViews8 software. This study is, Practical Research and has Deductive-inductive approach and Solidarity belongs to regression analysis. Disclosure Social Responsibility consider as a bridge between business units and stakeholders. Hypothesis test results indicate a positive and significant relation of Earning Quality and profitability of companies with Disclosure Social Responsibility.