One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by screening 122 samples between 2009-2013 in accepted companies by stock exchange in Tehran.

This study is a practical research which is based on inductive-apriority reasoning. The nature and content of research method is related to correlation and for finding this correlation between variables, we shall use ego-event style. with refer to the analyze done on results, this study shows that there is a direct and significant relation between conditional conservatism and investment opportunities, but no significant relation can be found between unconditional conservatism and investment opportunities.