The study aimed to identify Impact of working capital management on earnings quality in Industrial Companies Listed in Amman Stock Exchange during the period (2009 - 2015). The earnings quality was measured by earnings persistence model (Richardson et al, 2005), and accruals quality model (Dechow & Dichev, 2002). To achieve the objectives of the study, the study used annual financial reports published in (ASE), for a sample of companies reached (48) companies representing about (69 % ) of the study population, the binomial test was used to test earnings quality and multiple regression analysis to test other hypotheses based on E - views, program. The study found at a number of results, the most important of them are that the companies under study found characterized by the earnings quality according the models used. Moreover, that there is a statistically significant Impact for each (average collection period and working capital investment policies) on the earnings persistence of companies under the study, while the impact of the other variables were insignificant. In addition to a significant statistical impact for each of the (Average inventory period, cash conversion period and financing policies for working capital) on accruals quality for companies under the study, while the Impact of the other variables was insignificant. The most important recommendations of the study
Increasing the interest of industrial companies in developing long - term strategies
and plans for the management of working capital, paying attention to earnings quality
indicators and setting standards for the industrial sector .

Key words: working capital management, Earnings quality, earnings persistence,
accruals quality, Industrial Companies Listed in Amman Stock Exchange.