The main purpose of this research is to investigate the relationship between monetary policy and conservatism in the listed companies in Tehran Stock Exchange. This research has a practical goal and its statistical population includes all companies listed in Tehran Stock Exchange. This paper considers the period of 2012- 2016 and its sample contains 123 firms. We use OLS regression to examine the research hypotheses. The findings show that there is a positive and significant relationship between conservative legal reserve and exchange rate. Also, the relationship between interest rate and conservatism is significant with a negative sign. Therefore, given the importance of the relationship between monetary policy and conservatism in the companies, paying more attention to this issue is necessary.
.