One of the most important characteristics of textual information is its tone. In accounting, tone refers to the degree of positivity and negativity of the report text. The tone of reports published by managers is determined by the use of positive and negative words and combinations of words, which in a way shows the management's intention in how to inform people outside the organization. Therefore, the textual information used by management can be effective in the type of decision made by investors. The purpose of this study is to investigate the relationship between the company's financial crisis and the pessimistic tone of financial reporting. The present study is applied in terms of its implementation results and is correlational in terms of its methodology and causal (post-event) in terms of the time of the research. The method of Davis and Tamasweit (2012) was used to calculate the pessimistic tone. The sample of the present study includes 136 companies listed on the Tehran Stock Exchange for the years 1398 to 1403. To test the research hypothesis, multivariate regression with composite data was used. The results of the hypothesis test showed that there is a positive and significant relationship between the company's financial crisis and the pessimistic tone of financial reporting. In other words, the companies that have experienced a financial crisis have a pessimistic tone of financial reporting.