Scope of this study, is evaluating the effect of accounting conservatism on earnings managementat accepted companies in Tehran Stock Exchange. And also, Time scope of the study is periodfrom early of2006untiltheendof 2011. The sampling methods is used purposivesampling(systematic elimination method).To gathering data, we use Library method and Methodof mining documents. And In order to analyze the data resulted from collected questionnairesdeductive and descriptive statistical methods are used. So we can use Multi Regression test thehypothesis of the research. Findings show that conditional accounting conservatism havenegative impact on real earnings management and statistically is non-significant andunconditional accounting conservatism have positive impact on real earnings management andstatistically is significant. Also, Company size, Book-to Market Value have positive impact onreal earnings management and Rate of return on assets have negative impact on real earningsmanagement at accepted companies in Tehran Stock Exchange.