Abstarct: This research examines the efficiency of accepted banks in the Iran Stock Exchange and evaluates the relationship between their efficiency and corporate governance and profit management. The hypotheses suggest that bank efficiency plays a significant role in profit management, and efficient banks lead to higher profitability. Data from 14 listed banks over six years were used in this study. Two different methods were employed to measure bank efficiency: DEA (Data Envelopment Analysis): A non_parametric method using mathematical models to evaluate the efficiency of decision_making units. In this study, Post Bank Iran achieved the highest rank, while Saman Bank ranked the lowest. SFA (Stochastic Frontier Analysis): A parametric method considering both random and non_random effects in efficiency analysis. In this study, Bank Melli ranked first, and Saman Bank ranked last. The results were analyzed using R Studio and EViews software, indicating that ranking banks can help improve their performance. Ultimately, The findings confirm that bank efficiency affects profit management.