Dr. David Ayling2025-10-142025-10-14https://dspace.academy.edu.ly/handle/123456789/1792The prime purpose of this dissertation is to examine the correlation between ownership structure and earnings management. The ownership structure is represented mainly by institutional ownership and ownership concentration in this study. The aim is to discover whether or not this association is statistically significant. The study uses panel data regression (a random effects model) on a data set, comprising 77 non-financial UK firms from the FTSE100 covering the period from 2011 to 2015.The main finding of the research is that institutional ownership is not relevant in terms of earnings management. In other words, statistically, no significant association is found. However, the ownership concentration is found to hold a significantly positive correlation with earnings management. Furthermore, this study suggests that earnings management might be influenced by other control variables. Firm performance (ROA) and financial leverage demonstrate a statistically significant relationship. The former is positively correlated with earnings management, whereas the latter has a negative association. Market-to-book value (MB) also has a positive correlation with earnings management. Conversely, neither firm size nor firm growth hold significant correlation with earnings management.Earnings Management