In this study, we investigated the effect of timeliness and conservatism on the information content of earnings. conservatism, Based on the Criterion The Asymmetric timeliness of earnings (basu, 1997). For this purpose, the Fixed Effects Model was used. Timeliness Was estimated by Ordinary Least Squares (OLS) method and Earning information content Was determined via Generalized Method of Moments (GMM). The study sample included of 191 companies listed in Tehran Stock Exchange During the period

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... 380-1388. Results obtained using the Software Eviews.6 Showed Companies that have a high level of timeliness, have a higher information content. While, on the earning of companies that are highly conservative, have lower information content.