The purpose of this research was to interrogate the association among ownership framework and earnings management of manufacturing firms in Nigeria. This research used panel data regression to evaluate two hypotheses on how block holder ownership and controlling ownership affect earnings management. Using ex-post facto research, data were obtained from the financial statements of sampled 11 household goods manufacturing enterprises quoted on the Nigerian Exchange Group from 2013 and 2022. Findings from the study indicated that both block holder ownership and controlling ownership will decrease the incidence of earnings management activities between Nigerian manufacturing companies. The report therefore, recommended that companies should endeavour to improve block holder ownership and controlling ownership structure in order to strengthen the monitoring system that might impose restrictions on the administration of profits.