Paper Title
Investigating the Relationship Between Environmental Disclosure and Accounting Conservatism in Companies

Abstract
This study explores the active companies in the Tehran Stock Exchange. To achieve this goal, the relationship between the disclosure of environmental activities and the level of conditional and unconditional accounting conservatism in companies was examined through two separate models. The present study is considered applied in terms of its objective and falls under the category of descriptive-post-event studies in terms of data collection methods. The statistical population of the research includes all companies listed on the Tehran Stock Exchange during the period between 1394 and 1401 (Iranian calendar years), and a total of 140 companies (1120 company-years) were analyzed. The results indicate that environmental disclosure has led to an increase in both conditional and unconditional accounting conservatism in the studied period for the companies. Keywords - Environmental Disclosure, Accounting Conservatism, Companies Listed on the Tehran Stock Exchange