ABSTRACT:- This paper examines the impact of ownership concentration on real and accrual-based earnings management in industrial companies listed on the Amman Stock Exchange (ASE). The sample is 34 industrial companies listed on the ASE in 2015-2019.The impact of concentrated ownership on real and accrual-based earnings management is examined using regression analysis. The results indicate that managerial, institutional, and foreign ownership have a statistically significant positive impact on accrual-based earnings management at the 5% level. On the other hand, family and government ownership do not significantly affect accrual-based earnings management. Government and institutional ownership have a statistically significant negative impact on real based earnings management at the 5% level, while family ownership has a statistically significant positive impact on real earnings management at the 5% level. Finally, managerial and foreign ownership do not have a statistically significant impact on real earnings management.

Keywords: real earnings management; accrual earnings management; concentrated ownership