This study examines the effect of ownership structure on dividend smoothing in listed companies in Tehran Stock Exchange. This research is an practical research. By applying multiple linear regressions and a sample of 107 firms in the period from 2007 to 2019. the effect of dependent structure and ownership concentration on dividend smoothing was tested. https://www.bekindtopets.com/deal-find-Equi-Jec-6-best-super/