The objective of the research is to determine the association among the quality of profits and cash retention under the ownership structure. It uses the independent variable of the quality of profits represented (quality of receivables,). Yet, the dependent variable of cash retention as a variable modified ownership structure and expressed by focus of ownership, institutional administrative ownership for that relationship on the other hand. The study relied on testing the hypotheses using multiple regression methods referral through a sample consisting of 15 commercial banks on the Iraq Stock Exchange between 2010 and 2020. The results revealed a statistically significant association among the quality of profits (quality of receivables) and cash retention. Also, the relationship is statistically significant among the quality of profits (quality of receivables) and cash retention. The study recommends to regulate the mechanisms of banks in order to achieve profits and employ cash for the purpose of investing them in light of the ownership structure.