In this study, we investigate the relationship between the management performance and conservatism according to two conservatism scales, namely the profit time- asymmetry scale and the market to book value ratio. The objective of the current study is to survey the conservative relationship between intangible assets and management performance ratios. To achieve this goal, two hypotheses are being posed. To test the study hypothesis, the data from 108 companies, accepted in the Tehran's stock exchange market between the years from 2005 to 2011, was used by taking advantage of targeted systematic sampling method. The company's management performance is related to two factors, intangible assets and conservatism and in fact intangible assets and conservatism are regarded as two independent variables in the present study which have an influence on the management performance. In the present study, the Basu model has been used to measure the conservativeness from the profit and loss perspective and the book to market value ratio has been taken advantage of as well, which is a balance sheet model. The current study methodology is functional from the objective point of view and it is correlation-descriptive from the type perspective. The results obtained are indicative of the direct and significant relationship between the intangible assets and the conservativeness in the intangible assets with management performance.