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The present study focuses on the link between accounting conservatism and earnings management in Teheran Stock exchange listed companies. To this aim, the researches selected a statistical sample consisting of 154 companies and gathered statistical data for time period from 1385 to 1390. Using multiple variable combinational regressions, the researchers extracted the proper research model and examined the research hypothesis. The models developed for conservatism and earnings management weredoi:10.12983/ijsrk-2014-p0105-0115 fatcat:uct6oxcxn5advctcoj3ytq7kcq