In this research, it was paid to the investigation the effect of deliberate decisions of managers (earnings targets, managerial expectations and incentives) on costs stickiness during 2006-2012. To do this study, 123 listed companies in Tehran Stock Exchange in mentioned period were selected. To testify of research hypotheses was applied pooled regression analysis in software EViews 6. Exerted independence (explanatory) variables contain change in logarithm of sale, sale decrease dummy variable, assets intensity (costs adjustment factor), loss avoidance (earnings targets), optimism and pessimism expectations (management expectations), and free cash flow (management incentive factor) too. The dependent variable in this study is changes in logarithm of operating costs