Profit manipulation by managers is always one of the main concerns of those involved in capital market, given that with the increase in profit manipulation, the quality of financial reporting of companies decreases and as a result, investors' decisions are affected. But there are various factors that can affect this variable, which have been studied in the scientific texts of this field. One of the things that has recently been investigated among financial and accounting topics is the impact of different stages of the life cycle of companies, which can provide more differences from profit manipulation activities in different stages of the company's life cycle. In addition, the type of ownership structures is another case that can change the earnings management activities of companies. The main purpose of the current research is to investigate the relationship between the life cycle, family ownership and earnings management of companies listed on the Tehran Stock Exchange for the years 2016-2021. In terms of purpose, this research is applied, and in terms of data collection method, it is in the descriptive-correlational research group. To check the hypotheses, multivariate regression methods have been used via Eviews8 software and using consolidated data method. The results obtained in this study show that, in general, there is a significant difference between the earnings management of companies in the stages of growth, maturity and decline. Also, there is a significant difference between the real earnings management of family-owned companies in the stages of growth, maturity and decline.