Relation of Accounting Disclosures and Conditional and Unconditional Conservatism

This study investigates the relation between the quality disclosures of published financial statements, conservatism and earnings management practices in Accepted Companieses at Tehran Stock Exchange. The focus here is on conditional and unconditional conservatism. The findings indicate that no relation between quality accounting disclosures and discretionary accruals, also finding show no relation between conditional conservatism and unconditional conservatism in high and low quality accounting disclosures. Finally the result show negative relation between Earnings sensitivity and conservatism in high and low quality accounting disclosures.