The complexities related to the conflict of interests of managers and owners on one hand and the importance of the effects of the company's performance on other stakeholder groups on the other hand, have recently attracted everyone's attention and finding a suitable model has become a serious concern of many people. . Today, the experts know that the best solution to these problems is to improve the management of companies and their profit management, therefore, according to the above, this research seeks to investigate whether real profit management has an effect on cost stickiness in listed companies. Does it have an effect on the Tehran Stock Exchange? The statistical population of the research is 126 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 5 consecutive years from 1396 to 1400, which was tested using multivariable linear regression. The real profit management (abnormal level of discretionary flow of the company) has a significant effect on the cost stickiness of the company in the Tehran Stock Exchange.