sadegh hamehkhani

In the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of culture on broad management and reporting decisions. Accordingly, the aim of this study is to study the objective evidence of the relationship between small cultures on the cost-stickiness phenomenon. The statistical population of the study was 104 companies listed on the stock exchange during a 6-year period from 2014 to 2020. The research methodology is applied in terms of purpose, and in terms of its implementation, descriptive, survey and correlation type. Also, in order to analyze the data of the research using EVIEWS 9 and SPSS software, the results of hypothesis testing indicate that between the microcrops (masculinity / femininity, individualism / collectivism, power distance and avoidance of uncertainty) on the adhesion phenomenon Cost with a 99% confidence is significant