This study examines the relationship between normal accruals and firm life cycle stages of companies listed on the Tehran Stock Exchange, considering the moderating role of industry, firm size, and firm growth. Identifying factors influencing accruals, especially across different firm life cycle stages, is of high importance as it can help improve the quality of financial reporting and stakeholder decision-making. This research is applied in terms of objective and correlational in terms of nature and method, using a quantitative approach. The required data were collected through documentary methods by referring to financial statements and company reports during the period 2014-2023, and the sample includes 140 companies. Panel regression analysis using the Estimated Generalized Least Squares (EGLS) technique was employed to analyze the data and test the hypotheses. The findings of this research indicate a significant relationship between firm life cycle stages and normal accruals. Specifically, the results suggest that accrual patterns in the introduction and decline stages differ significantly from those in the growth and maturity stages. Furthermore, the results showed that industry, firm size, and firm growth act as moderating factors in the relationship between firm life cycle stages and normal accruals, and the impact of this relationship varies depending on industry characteristics, size, and growth. These findings emphasize the importance of considering the firm's life cycle stage and its contextual factors for a better understanding of accruals and improving earnings quality assessment and related decisions.