In recent years, several researches indicated that impact of managers’ skills on profit quality. Theoretically, managers’ abilities have the direct impact on profit quality, but the consequences are not same. Based on results of research, managers’ skills can have a direct or indirect link to profit quality. This assay will show a connection between managers’ abilities and the managing of profit quality in Companies listed on the stock exchange in Tehran. The criterion of real profit management, which is identified as three factors, unusual operational cash flow, unusual production costs and Abnormal Optional Expenses which is the ability of managers are part of the company’s performance which is not affected by the substantial factors of the company. By reaching the results of research, through operating cash flows, there is no a valid connection between managers’ ability and managing real profit, therefore a Significant negative relationship between managers’ abilities and managing real profit through cost of abnormal production plus a significant negative relationships between managers’ abilities and managing real profit through abnormal Optional Expenses have been investigated through the research. These finds can be useful for all managers, Participants in the securities market, policymakers and Regulators of the capital market.

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