This study aims to analyze the impact of cost stickness on the level of accounting conservatism on the Egyptian listed companies. Our sample period cover from 2012 to 2017 and divided into two samples, one of them annual sample consists of 654 years observation, and the other sample quarterly consists of 279 years observation. The first sample used for analyzing the relationship between cost stickness and the conditional conservatism, and the other sample used for analyzing the relationship between cost stickness and the unconditional conservatism.This study revealed a significant positive relationship 2 between cost stickness and the conditional conservatism, where the cost stickness moderating variable for the Ball & Shivakumar, 2005 model. On the other side, this study found a significant negative relationship between cost stickness and the unconditional conservatism.