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The purpose of this study is to investigate the determinants of earnings quality for banks in Egypt over the period 2007-2013. Multiple regression analysis is used to test the relationship between the earnings quality as a dependent variable and certain independent variables. Results indicate that the variables intellectual capital performance; accounting conservatism; barriers to entry; bank size and bank age each have a significant impact on earnings quality for banks in Egypt. The study might help the banking and accounting Regulators in addressing the factors affecting earnings quality to take actions towards this issue. This study adds to the literature on the determinants of earnings quality in banks. In particular, it provides evidence that intellectual capital performance and accounting conservatism influence earnings quality in the Egyptian banking industry.