The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 03 01 Investigating the Moderating Role of Board Gender Diversity in the Relationship Between Accounting Conservatism and Real Earnings Management in Companies Listed on the Tehran Stock Exchange Investigating the Moderating Role of Board Gender Diversity in the Relationship Between Accounting Conservatism and Real Earnings Management in Companies Listed on the Tehran Stock Exchange 1 19 EN Journal Article 2026 02 01 <p>The purpose of this study is to examine the relationship between accounting conservatism and real earnings management and to investigate the moderating role of board gender diversity in this relationship. The statistical population of the study includes companies listed on the Tehran Stock Exchange during the period from 2013 to 2022. After applying the required restrictions, 277 companies were selected as the research sample, comprising a total of 2,770 firm-year observations. In this study, panel data and a multivariate regression model were used to test the hypotheses. Moreover, to ensure the validity of the results, econometric diagnostic tests, including multicollinearity, heteroscedasticity, and autocorrelation tests, were conducted. The findings indicate that accounting conservatism has no significant relationship with real earnings management. In contrast, board gender diversity has a negative and significant effect on real earnings management, indicating the effective monitoring role of female board membership in reducing opportunistic managerial behaviors. The results also show that board gender diversity does not play a significant moderating role in the relationship between accounting conservatism and real earnings management. The findings of this study may be useful for investors, managers, and capital market regulatory bodies in evaluating financial reporting quality and strengthening corporate governance mechanisms.</p> accounting conservatism real earnings management board gender diversity corporate governance financial reporting quality https://bmfopen.com/index.php/bmfopen/article/download/506/493