This study examines the effect of financial reporting quality on the relationship between trade debts and cost stickiness in companies listed on the Tehran Stock Exchange. The main objective of this study is to analyze how trade debts affect cost stickiness with respect to financial reporting quality. In this regard, two main hypotheses were proposed: The first hypothesis emphasized that financial reporting quality has a significant effect on the relationship between trade debts and cost stickiness, and the second hypothesis states that trade debts are directly related to cost stickiness. To test the hypotheses, a panel data regression model was used using EViews software and 6-year data (1386-1402) for companies listed on the Tehran Stock Exchange. Before regression analysis, descriptive statistics tests, Chow test, Hausman test, normality test and Durbin-Watson test were performed. The results of the tests showed that the fixed effect model is suitable for data analysis and that the quality of financial reporting significantly affects the relationship between trade debts and cost stickiness. Also, the results showed that trade debts are directly related to cost stickiness. These results are consistent with previous studies and emphasize the importance of transparent and effective financial reporting in reducing cost stickiness and improving debt management.