The experimental investigation of the behavior of costs is one of the topics that has recently attracted the attention of many researchers. Since the expenses form an important part of the financial statements of the companies, therefore, proper understanding and awareness of it helps the managers in order to achieve the short-term and strategic goals of the company. The purpose of this research is to investigate the effect of CEO power and free cash flow on cost stickiness. The statistical population of the research companies admitted to Tehran Stock Exchange and the sampling method of systematic elimination and the studied sample includes 140 admitted companies during the years 1397 to 1401. The research method is descriptive-survey and correlational in terms of communication, applied in terms of purpose and post-event in terms of occurrence. Regression method, panel data and fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that the power of the CEO has a positive and significant effect on the stickiness and the free cash flow has a positive and significant effect on the stickiness of the cost.