Roohollah Jamshidpour - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Elaheh Ahmadi - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Seyed Mirbakhsh Kamrani Mosavi - Department of accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.
Ayoub Adinehvand - Department of IT, Kermanshah branch, Islamic Azad University, Kermanshah, IRAN.

Present research is aimed at demonstrating effects of conservative accounting on sustainability and valuation of earning. To this end, such a role is studied using information on companies listed in Tehran Stock Exchange(TSE), Iran, during 1388(2009)-1392(2013).Considering statistical results form E views software, model of constant and stochastic effects, unit square roof test, and accumulation test, it is known that accounting conservative has a significantly positive effects on earnings sustainability and valuation and that suchrelationships and recognition can influence managers' decision-making and finance practices.

Conservatism, Earnings sustainability, Earnings valuation