Abstract
Scope of this study, is evaluating the effect of accounting conservatism on accrual-based earnings management at accepted companies. And also, Time scope of the study is period from early of 2006 until the end of 2011. The sampling methods is used purposive sampling (systematic elimination method). To gathering data, we use Library method and Method of mining documents. And In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. So we can use Multi Regression test the hypothesis of the research. Findings show that conditional accounting conservatism have negative impact on accrual-based earnings management and statistically is non-significant and unconditional accounting conservatism have positive impact on accrual-based earnings management and statistically is significant. Also, Company size, Book-to Market Value and Rate of return on assets have positive impact on accrualbased earnings management at accepted companies in Tehran Stock Exchange
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