The idea of the difference between men and women is one of the issues that has always been associated with human beings. Therefore, examining the role of gender in accepting responsibilities and playing the role of each gender in society has always been one of the most controversial issues in society. Women play an important role in governance and their participation in a leading position affects the performance of the company. Companies with board of directors that have gender diversity are likely to earn more quality and revenue. Corporate executives may reflect on demand reduction and delay resource adjustment decisions, which can lead to costs sticking to costs. Another example is that managers deliberately reduce resources more than normal when demand decreases, Therefore, the purpose of this study is to investigate whether the effect of gender diversity of the board (presence of women in the composition of the board) on the asymmetric behavior of sales costs, general administrative. The statistical population of the research is the companies listed on the Tehran Stock Exchange between 1394 and 1398 and the sample consists of 155 companies. Using multivariate linear regression and the generalized least squares method, the research hypothesis was estimated. The results showed diversity Gender (presence of a woman in the composition of the board) has a significant and inverse effect on the asymmetric behavior of sales, public and administrative costs.