The main purpose of this research is to investigate the impact of conservative financial reporting on business strategies and tax aggressiveness. The independent variable of this research is conservative financial reporting and the dependent variable is tax aggressiveness and business strategy (differentiation strategy and cost leadership strategy). For this purpose, a sample consisting of 1610 companies admitted to the Tehran Stock Exchange during the years 2009-2022 has been investigated using multivariate regression. The research results showed that there is a positive and significant relationship between accounting conservatism and differentiation strategy and cost leadership. In other words, companies with differentiation strategy and leadership are more involved in conservative financial reporting process than other companies. Also, the results of the research showed that there is a positive and significant relationship between accounting conservatism and tax aggressiveness, and managers use conservative financial reporting to reduce and postpone taxes.
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