The general objective of this study is to measure the Impact of IFRS Adoption on EarningrnManagement measured by discretionary accruals in terms of quantitative terms. Among allrnthe business sectors in Ethiopia banking sector is the one where IFRS adoption is fullyrnimplemented. To achieve the objective four Selected Ethiopian private commercial banksrnAudited Financial statements for the period of 8 years are assessed. To assess quantitativerndata quantitative method of research is implemented and Explanatory research design isrnemployed. For data collection the population considered in this study is the number ofrnprivate commercial banks in Ethiopia and random sampling is taken to get the informationrnrequired for the study. This study measured the impact of IFRS on the level of earningrnmanagement after its adoption where discretionary accruals are taken as a proxy. Thernresearcher chose Modified Jones Model and came up with a result that shows there is arnpositive relation between IFRS and Discretional accruals which is used as a proxy tornmeasure earning management. The adoption of IFRS brough an increase in discretionaryrnaccruals which led to a conclusion IFRS adoption have an increasing impact over earningrnmanagement. Since earning management is mostly appreciated by Bank Management andrnCEOâ€™s the researcher put recommendation for investors and shareholders to force thernmanagement of commercial banks to give due consideration on their decision regardingrndiscretionary accruals which could also increase the level of earning management on itsrnannual auditing and to have a specific Audit other than generally used financial statementsrnaudit to detect the level of earning management and to bring the actual figure of the income.