Distinction and Making clear of Influence of? Geographic situation and micro cultures? on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran

Notwithstanding technical advanced, Geographic situation of companies play main role in determinate the investor’s decision, in other side, there is many and remarkable favorites in accounting literature of understanding this point that how difference of national culture influenced on accounting results and financial market, therefore main part of accomplished research in this base focus on studying influence of culture on management decision and comprehensive reporting. In this base, the purpose of this research is studying irreplaceable evidence about relationship between Geographic situation of companies and micro cultures on cost stickiness phenomenon, statistical society of research selecting among accepted 104 company of paper money stock exchange during 6 years since from 2011 to 2016. The way of research in view of purpose, is applied and in view of manner of doing is descriptive, geodesic and is affinity type. Also, in order to analyze the research data used SPSS and EVIEWS 9 software, obtained results of test theories showing that there is no meaningful influence between Geographic situation of companies and cost stickiness phenomenon but there is meaningful influence of micro cultures and tenacity expenses phenomenon, also there is no meaningful relationship between Geographic situation and micro culture.