The purpose of this Research is investigating the relationship between earnings management and concentration of ownership with conservative accounting of companies listed on the Stock Exchange in Tehran in return when is 2008 to 2013. This study consisted of two statistical populations; the initial statistical population consisted of a sample size with 96 member companies of Tehran stock exchange and secondary statistical population, including a sample of 49 members from loss money companies of Tehran Stock Exchange. The present study in terms of purpose is applied research and according to the type of data and the methods of analysis, the method of “combination data / integration” are used. This study is consists of two hypotheses. The research findings in the first statistical population, for the first hypothesis show that there is positive relationship between earnings management and accounting conservatism. Also for secondary statistical population that it is including of non-losing money companies, this above hypothesis was tested and the results findings obtained same as research findings in non-losing companies had achieved.
