The present study aims to investigate the impact‌ Ownership structure (institutional, public and private)and life cycle (growth, maturity and decline stages) on the change in classification shifting with emphasis on the characteristics (size and independence) of the board Accepted companies Stock market and Tehran Securities. The type of research is descriptive and applied. The present research sample includes 109 companies listed on the Tehran Stock Exchange in the period from 1399 to 1402. In order to test the research hypotheses, multiple regression was used using Eviews10 software. findings of the study indicate that companies with institutional, private and government ownership have a significant effect on the change in profit classification, such that the independence and size of the board of directors play a moderating role in companies with institutional ownership, and in companies with private ownership, the large size of the board of directors will weaken the relationship. Also, in companies with government ownership, increasing the percentage of independent board members will reduce the intensity of this effect and will weaken the relationship. In the growth and maturity stages (life cycle), there is a significant effect on the change in classification shifting; the characteristics of the board of directors play a moderating role. However, in the decline stage (life cycle), no significant effect was found on the change in profit classification. The present study can be effective in the decision-making of investors and stakeholders of companies, because it can provide new evidence on how to use the change in classification as a new method of earnings management.

Keywords: ownership structure,life cycle,classification shifting,board characteristics