The purpose of this paper is to investigate the effect of cooperate governance and ownership structure on earnings management of Brewery industries. 2004to 2013 was the period used for this study .Regression technique, was used to analyses the data, the result shows that CEO and Managerial ownership have positive significant effect on Earning management, the findings also reveal that price earnings ratio, Net assets per share of firm affect Earning Management.
Keywords: Earnings Management, Institutional Investors, Net asset per share, Price Earnings ratio and Brewery Industries
