The present study investigated the relationship between conservatism and earnings management in Tehran Stock Exchange. In this study for survey of conservatism is used of Garcia model and for measurement of earnings management is used of joins model In the case of accrual-based earnings management and real earnings management is used. In this study, considering the limitations of the studied companies, 91 company is selected as sample. This study is based on objective and based on the method of data collection is descriptive. The results of study is indicated, apply conservatism, accrual-based earnings management reduces. In constant, apply conservatism Real earnings management to improve. In the first case, earnings management to mislead the legal and regulatory organizations and the latter to mislead the shareholders
