The main purpose of the present study is to investigate the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients. Accounting reports have information content and conservatism, as a qualitative feature of financial information that, can affect the quality of accounting information and its relevance to stock values. In this research, two different measures, including price value relevance and earnings response coefficients,

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... ve been used to assess the quality of earnings. Conservatism is calculated using Khan and Watts' (2009) model. To test the hypotheses, data of companies listed in the stock market is used during 2013 to 2017. The research variables are analyzed using panel data and multivariate regression. The results show that there is positive and significant relationship between conditional conservatism and the earnings response coefficients. The results also indicate that there is a negative relationship between conditional conservatism and relevance to market value, but this relationship is significant only at the 90% confidence level. Accordingly, the results of testing hypotheses are consistent with the view that conservatism reduces the quality of financial reporting.