If the manager is uncertain about the future performance of the company, it can make a rational decision on its investments, on the other hand, it will be clear to shareholders that the company's future performance will not be ambiguous because the reports disclosed by the manager are in line with management performance. Disclosure of uncertainty in annual reports reduces information asymmetry and increases convergence of shareholder and manager decisions. For this purpose, the data of 101 listed companies in Tehran Stock Exchange and Tehran Stock Exchange during 2007-2009 were analyzed and combined. Both conditional and unconditional conservative criteria were used to decide uncertainty and measure the degree of uncertainty in accounting information. Kruskal-Wallis test was used to test the comparative rational decisions of managers and shareholders at low ambiguity level. The results showed that managers 'and shareholders' decisions were at a low level of information ambiguity due to unconditional conservatism, but this convergence was not significant at the low level of conditional conservatism.