The extent to which the assessment of relative performance can be useful in the performance of managers depends on the ability of the company to find a similar group whose performance also faces similar external shocks. The benefits of relative performance appraisal for high-growth firms may be limited by the lack of similar firms facing these similar shocks. Opportunistic people, therefore, are more prone to immoral behaviors and often ignore ethical standards. This issue as a moral problem can lead to negative consequences. Therefore, the main purpose of this study is to investigate whether the opportunism of managers has a significant effect on the relative performance of company profits. The statistical population of the research is the companies listed on the Tehran Stock Exchange during the years 1390 to 1397 with a sample of 110 companies. To test the hypothesis, multivariate linear regression and hybrid data were used using the least squares model. The results show that the opportunism of managers has a significant and inverse effect on the relative performance of the company's profit, that is, the more the opportunism of managers decreases, the relative performance increases.