Considering the importance and position of earnings management among financial and accounting variables, and the effect this variable can have on investors' decisions and their investment volume, the present study examined this variable. In fact, the main purpose of the present research is to examine the relationship between earnings management and corporate earnings cycles. For this purpose, the economic cycles were separated by two factors of the growth rate of GDP and the relationship between these economic periods and the rate of corporate profit management, which was measured using the Dianeolo model. Took The statistical population of this research includes all companies accepted in Tehran Stock Exchange during the 9-year period from 2008 to 1395. Using a systematic elimination sampling method, 82 companies and a total of 738 years of the company were surveyed. Took The current research is applied in terms of the purpose and in the method of data collection in the descriptive-post-event research group. For analyzing the hypotheses, multivariate linear regression models were used using Eviews software 8 and the combined data method. The results of the hypothesis analysis show that there is a positive and significant relationship between the cycles of business boom and recession and the profit management of the companies listed in Tehran Stock Exchange. Therefore, it can be concluded that companies regardless of different economic periods tend to manipulate profits of financial statements.