The research aimed to test the listing of Egyptian companies on foreign stock exchanges as a secondary stock exchange with the Egyptian Stock Exchange on the management of profits in those companies, through the use of a fictitious CX LIST scale of one if the company is listed on a foreign stock exchange with the Egyptian Stock Exchange and zero if the company is not listed, and the Jones scale is the appropriate average level. Income management within the company definitely depends on the establishment of companies. 36 companies and 144 views, 60 views of which are listed on foreign stock exchanges with the Egyptian Stock Exchange, and 84 views of companies traded on the Egyptian Stock Exchange only during the period from 2015 to 2018. The study concluded that companies listed on foreign stock exchanges are I am writing to report higher optional entitlements.