Earnings management has become the subject for discussion due to its significance in the operation and management of the companies. The objective of the research was to examine the determinants of earning management. The study used both descriptive and inferential computations. The research was undertaken in the period interval of 2016-2021. The secondary data were obtained to enhance the research findings. Moreover, multicollinearity, autocorrelation and normality tests were undertaken. The findings indicated R of 0.733 while R Square was 0.537. This posit that all the repressor variables maximized in the study that included executive compensation, firm size, financial leverage and performance accounted for 53.7% of all the variables affecting earning management. Therefore 46.3% were the variable excluded in the study. Moreover, the findings denoted that, a single positive increment in the firm size caused an increase of earning management by 0.3%, all factor remain constant. Additionally, a unitary increase in financial leverage translated to a decrease in earning management by 27.9% whenever all other factors are kept constant. Further to the findings, an increment in performance by one unit triggered an increment in earning management by 9.6% and while a single unit increase in the executive compensation triggered an increment in earning management by 1.6 when all factors are kept constant. From 95% confident interval, it is worth stating that firm size (t=1.128, p=0.260), performance (t=15.383, p=0.000) and executive compensation (t=1.740, p=0.083) have positive effect on earning management while financial leverage (t=-5.678, p=0.000) has negative effect on earning management. The research recommended for quality booking and accountability.

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