The study analyzed the effect of deferred tax assets and tax planning on earnings management. The sample consisted of 34 industrial firms and 38 service firms from the Amman Stock Exchange with complete data entries between 2010 and 2022. Multiple regression is employed to test two hypotheses. Panel cross-sectional data is used to predict the effect of deferred tax assets and tax planning on earnings management. The study revealed that Jordanian services and industrial firms are on average likely to engage in some sort of earnings management. In addition, the Pearson correlation tests showed that tax planning and other control variables (size, leverage, and return on assets) had significant relationships with earnings management. The regression results indicated that there was no significant effect of deferred tax assets and tax planning on earnings management, thus the null hypothesis is accepted and the alternative hypothesis is rejected. Return on assets (ROA) was a statistically significant factor in the regression model. Based on the findings, the study recommends that close governmental monitoring be required to limit the practice of earnings management.