Management Practices through Accruals and Real Activities And Information Asymmetry: Does the Analysis Vary with Varying Economic Conditions? An Empirical Study on the Egyptian listed companies Accounting outputs represent one of the determinants of the accuracy of market participants' assessments. One of the primary roles of financial reports is to serve as a basis for capital allocation. Therefore, earnings quality is affected by the discretionary reporting choices made by managers, and even to the extent that investors differ in their ability to process this information. Therefore, poor earnings quality can lead to information asymmetry among investors. Much of the accounting literature has addressed the extent to which information asymmetry is achieved in various markets. In light of the observed discrepancy in the accounting literature regarding the hypothesis that information asymmetry responds to earnings management practices as one of its determinants, the researcher sees the importance of studying two issues: • First, the moderating effect of growth opportunities on the relationship between earnings management practices and information asymmetry; • Second, the extent to which this moderating effect varies according to the variation of different economic conditions. Based on 1,056 total observations representing the Egyptian sectors, during the period 2010-2021, and in light of the results of statistical tests, the research reached a significance of the variation in the response of information symmetry to earning management practices with accruals with the variation in growth opportunities according to economic conditions, as the significance of the interaction "accruals, growth opportunities, and economic conditions" in the research model in some measurements, the significance was achieved for the models "bid ask on the day of publication, and Inside trading volume" at a significance level of 5%, and for the models "eleven-day window for trading volume and three-day window for bid ask" at a significance level of 10%, and the significance of the other interaction "real activities, growth opportunities, and economic conditions" in the Inside trading volume model only at a significance level of 10%, and it was not achieved in the rest of the models at all significance levels, which means the importance of the main effect of the interacting variables, as the significance of the main effect of real activities on information symmetry measured by trading volume on the day of publication at a significance level of 10%, and insignificant in the remaining measures; and insignificant in the main effect of accrual quality and growth opportunities on information symmetry at all significance levels.