Competitiveness means the ability to participate in the life assurance market businesses and jobs in the future, is defined. According to the definition can be stated that the competition has the impact importantly on activities. In this paper try to investigate the effect of market competition on corporate earnings quality so some of the effects of competition on company’s activities is investigated. For this purpose, data from 86 companies listed in TSE using with panel data regression model for the period between the years 1386 to 1388 were analyzed. In general, the results confirmed that this is effective competition on the quality of corporate earnings. Also, the results from hypothesizes showed that market competition in various industries and number of business competitors are significant positive impact on earnings quality.