مجلة الدراسات المالية والمحاسبية والإدارية
Volume 6, Numéro 3, Pages 597-612
2019-12-30
Authors : Kherbachi Sonia .
The influence of the value of deferred tax expense on firm performance is recognized giving the opportunity for managers to practice earning. The aim of this paper is to determine the negative impact of deferred ta on firm performance using a case study with a leader manufacturer in Algeria “General Emballage”. The income statement sheets over three years show that corporate income tax plays negatively the economic profitability of the firm.
Deferred Tax ; Firm Performance ; Economic Profitability ; Corporate Income Tax
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Elmiloudi Souaad
.
Fouka Fatima
.
Fellag Saliha
.
pages 621-639.
مشقق الحسين
.
بشيش عبد المالك
.
ص 108-127.