This research aims to analyse the relationship between targeted earnings (zero and stable earnings) and real activities earnings management through manipulating sales and discretionary expenses. All service companies listed on Amman Stock Exchange for the period between 2018 and 2022 represented the research sample. Several results are reached, most notably the absence of a statistically significant effect on the targeted zero earnings in managing earnings through manipulation of sales and discretionary expenses. The results, however, show that there is an inverse effect of targeted stable earnings in managing earnings through manipulation of sales and manipulation of discretionary expenditures, which indicates that stability in targeted earnings reflects the commitment of service companies listed on Amman Stock Exchange to conservative financial practices aimed at long-term financial sustainability. Finally, the sampled observations show a dearth in both targeted earnings thresholds and thus substantiating the alignment of interests in the context of service companies listed on ASE. Contextual factors, such as regulatory environment and industry dynamics, might have shaped corporate practices related to earnings management practices in Jordan.