The main research objective is to investigate the impact of financial distress on earnings management. the researcher uses secondary data available in the financial statements from a sample of 106 companies listed on the Egyptian Stock Exchange for ten years from 2013 to 2022. The study sample was extracted from 6 main sectors and excluded banks, insurance companies, and companies in the financial service sector as they have a special nature that governs their institutions. The study uses a Generalized method of moments (GMM) to test the research hypothesis as an appropriate method compared with the destiny of the least squares method (OLS). The findings showed a curvilinear relationship (U-shape) between financial distress and earnings management. In other words, the greater the financial distress, the lower the earnings management until the distress reaches a certain point, after which the relationship becomes positive, meaning that the greater the financial distress, the greater the earnings management.