مجلة معهد العلوم الإقتصادية
Volume 23, Numéro 2, Pages 745-764
2020-12-31
الكاتب : زنودة إيمان .
This study aims to try to measure creative accounting practices in light of the problem of tax evasion in the Algerian economic company, and TAHRAOUI’s Company in BISKRA city, was chosen in this period (2002-2017). With typical use (ALTMAN, BENEISH), and the application of multiple linear regression. The study results are the existence of creative accounting practices and tax evasion, as well it found that creative accounting tools represented by Leverage (LVGI), Sales growth (SGI), general and administrative expenses (SGAI) ) May be used for tax evasion.
creative accounting ; tax evasion ; measurement ; economic enterprise
نور الدين بربار
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ص 109-138.
عباسي صابر
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زنودة إيمان
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ص 53-69.
طاطا ايمان
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ص 155-164.
الجعارات خالد جمال
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أبو خليفة دينا سليمان
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ص 19-42.