Abstarct: The main objective of this study was to investigate the effect of earnings management on the duration of the cash cycle of companies listed on the Tehran Stock Exchange. The present study is a descxriptive research in which the financial information of 117 companies operating on the stock exchange and securities exchange in the period from 1397 to 1402 has been examined. The method of selecting the sample is given in the third chapter of this study. To analyze the information, a quantitative statistical analysis method including regression analysis was used. Also, Excel and Eviews software were used to analyze the data and extract the research results. Finally, hypothesis tests were conducted and the t-test was used to determine the significance of the independent relationship with the dependent variable. The results of the main hypothesis are that earnings management does not affect the duration of the cash cycle. And the results of the first sub-hypothesis are that earnings management affects inventory management. The second sub-hypothesis is that earnings management affects receivables. And the results of the third sub-hypothesis are that earnings management does not affect payables.