انعكاس ممارسات إدارة الأرباح المحاسبية على الربح الضريبي : دراسة تطبيقية لعينة من شركات الإسمنت الجزائرية خلال الفترة (2014-2016)‎

الملخص EN

This study aspires to test the reflection of accounting Earning management practices on tax profit by conducting an applied study on a sample of Algerian cement companies during the period (2014-2016).

The descriptive analytical method was used for the purpose of explaining the objectives and results and testing the hypotheses of the study based on the statistical program SPSS The study found that the Algerian cement companies in the field of study did not implement Earning management practices for tax purposes or to avoid taxation, but rather Earning management practices aimed at raising profits from their real level for other purposes.