This research examines the relationship between conservative financial reporting and management earnings forecasts. In this study. data from 76 firms listed in the Tehran Stock Exchange from 2005 to 2011 has been collected and the research hypothesis has been tested by utilizing the regression coefficient analysis. Conservatism was measured using the Gioly and Hayn model (2000). https://allfixelectricales.shop/product-category/vacuum-tool-adaptor/