The aim of current study is to examine the relationship between conservatism contract and information content of accounting earnings in listed companies on Tehran Stock Exchange. Conservatism result in increased reliability of financial information and reduce reported earnings. Therefore, this question is proposed: reduced reported earnings what have effect on value relevance of earnings. On other hand, whether conservatism as a qualitative sub-feature for reliability will increase or reduce value-relevance/information content of accounting earnings as information relevance? Research methodology is exposit event type (using before events) and library method and local area are listed companies on Tehran Stock Exchange during 2003-2010. To analyze and test the hypotheses the multiple regression analyze method have been employed. Results show that there is an inverse relationship between conservatism contract and informational content of accounting earnings. Across the world, the most of accounting standards contains requirements to apply conservatism practices. Including such requirements into standards context is due to attention to provided information reliability feature in financial to reliability what have effect on information relevance? For answering such questions it has to performed researches regarding to conservatism and its effects. It is clear the requisite for this is to innovate methods to quantitativasion this concept and to measure its amount.

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