172 The purpose of this paper is to investigate the relationships between ownership structure and Earnings Management (EM) of Egyptian companies. Discretionary accruals using the modified Jones model is evaluated to calculate the extent of EM. A sample of 50 companies listed on the Egyptian stock market for twelve years is used in the study. Three ownership indicators for concentration are included in the current research: block holder ownership, managerial ownership, and public ownership. A set of control variables are used in the current study: return on assets, firm size, firm age, debt ratio and market to book value. The statistical results indicated that there is a positive relationship between the Block holder ownership and the degree of earning management. However, no relationship was found between the Managerial Ownership and the Public Ownership on level of Earning Management. https://ijbed.org/details&cid=172 https://ijbed.org/cdn/article_file/2019-04-02-10-19-34-AM.pdf Volume 07 Issue 01 20 2019-03-01 2019-04-02 no Agency theory Discretionary Accruals Earnings Management Managerial ownership. none 9690 120 6 Racha El Moslemany Accounting and Finance Department, Arab Academy for Science, Technology and Maritime Transport, Egypt Demyana Nathan Accounting and Finance Department, Arab Academy for Science, Technology and Maritime Transport, Egypt