Investors need reliable and relevant information to make economically viable decisions, and the quality of corporate disclosure is critical to obtaining it. By increasing the quality level of disclosure in companies, the amount of managers' profit management decreases. The purpose of this study is to study the effect of managerial uncertainty on the relationship between financial information transparency and earnings management. The statistical population of the study of companies listed on the Tehran Stock Exchange, the systematic sampling method and the studied sample, includes 133 companies listed during the years 2014 to 2018. The research method is descriptive and in terms of the relationship between variables is a combination of causal-correlation and is applied in terms of purpose. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results obtained from the hypotheses show that financial information transparency has a negative and significant relationship with earnings management and managerial uncertainty has a positive and significant effect on the relationship between financial information transparency and earnings management at 5% error level.