The main objective of this study is to investigate the effect of investor sentiment on accounting conservatism of companies listed on the Tehran Stock Exchange. In this article, two models from Ball and Shivakumar 2006 and Basu 1997 have: Using a sample including all companies listed on the Tehran Stock Exchange, we regress the value of cash on accounting conservatism, Conservatism. Article. Accounting conservatism and uncertainty in trading environments using financial data of companies listed on the Tehran Stock Exchange, perceptible differences in conservatism following earnings overestimations in an emerging market like the Tehran Stock Exchange TSE. Based on corporate governance and conservatism of companies listed on the Tehran Stock Exchange. Project: Academic Journal of Accounting and, This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership and the risk of litigation on accounting conservatism. This research uses secondary data from Indonesia Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data. The current research used a sample consisting of all companies listed on the Tehran Stock Exchange, excluding financial sectors, to analyze the role of audit quality in the relationship between conservative accounting practices and asset value. liquidity. This is a particularly important issue in countries,