Empirical evidence of this study suggests the existence of costs and costs of the Tehran stock Exchange that is according to research conduted by Anderson and Mediros. The Difference in sticky strength is due to the differences in the nature of operating fixed assets. If the possibility of reducing and adjusting level of operating assets be less in periods ofdeclining revenue, the sticky strength would be higher. The results of this study include important information on how to hand the cost that can be shared by users especially accountanants, managers, financial analysts and auditors in their assession and decision making.
