The present study aims to study the relation between informational asymmetry and conservatism during the
inaction stage in accepted companies in Tehran Stock Exchange. So all the companies accepted in Tehran
Stock Exchange have been selected as the statistical society. The researcher has selected 110 companies as
the sample volume. For collecting data, RahaavardeNovinsd, from the stock exchange site, has been used.
For testing the research theory, the data normality was measured by Smirnove test, and then it was tested by
the research theory regression. The test result showed that there is no relation between informational
asymmetry and conservatism during wane stage. The research results show that the conservatism variable in
the accepted companies in Stock Exchange is not a good criterion for measuring the informational
asymmetry.
