<strong>ملخص الدراسة:</strong>

This study aims at showing the drawbacks of the conservative on accounting information reliability . Also it aims at defining statistical alternative in which its value will reduce the influence conservative constraint on accounting information reliability . To achieve these aims ,100 accountants in different companies in Basra were surveyed .of these accountants were responded representing about %83 response rate . The study found Iraqi accountant to prefer expected value instead of conservatism constraint. The responses of these accountants represented 83% The study found .that Iraqi accountants prefer the expected value to conservative constraint. Towards aStatistical Alternative to Reduce the Impact of Conservative constraint of Information Reliability Case study Assistant lecturer: Mundir Jabbar Daghir