The purpose of this study is to determine the effect of earnings management on the relationship between cash rewards and the performance of banks listed on the Tehran Stock Exchange. In this study, the 6-year period of Tehran Stock Exchange in the years 2016-2017 was examined to express the issue of whether earnings management has an effect on the relationship between cash rewards and the performance of banks listed on the Tehran Stock Exchange or not. . In order to achieve this goal, in the presence of control variables, bank size and financial leverage were measured by multivariate linear regression analysis using Eviews software. Among the banks that were present in the stock exchange during the above period, 10 banks were extracted as a sample by purposeful and systematic sampling method. The results of the first hypothesis test indicate a positive and significant relationship between cash rewards and the rate of return on assets (bank performance). In examining the results of the second hypothesis test, ie the effect of earnings management on the relationship between cash rewards and bank performance, no significant relationship was found.