One of the accounting items prepared and presented in financial reports is net profit, which has different applications. Normally, profit is considered as a factor for formulating dividend policies and guidance for investors, and finally, a factor for forecasting. Now, examining the content of accounting profit information has long been of interest to researchers. Therefore, the purpose of this study is the relationship between growth opportunities and transactions with related parties with the profit response coefficient. The statistical population of the research is companies listed on the Tehran Stock Exchange and the sample under study includes 160 companies listed during the years 2019 to 2023. The research method is descriptive and causal in terms of the relationship between variables, and it is applied in terms of purpose and post-event in terms of event. The regression method and panel data as well as the fixed effects model have been used to process and test the hypotheses. The results obtained from data analysis show that growth opportunities have a positive and significant relationship with the profit response coefficient, and transactions with related parties have a negative and significant relationship with the profit response coefficient.