The accounting for deferred taxes in the analysis of financial performance in economic institutions : a sample study of Algerian institutions

الملخص EN

This study aimed to assess the impact of deferred taxes on financial performance of Algerian economic entities, expressed by the return on assets index.

the study's sample included 12 companies for the period 2014-2018 through balanced cross-sectional data, where the total number of observations reached 60 views, depending on multiple regression using time series estimation models.

the results indicated that the model is statistically significant at 1%, and that the deferred taxes explain 90% of the model.

according to the results, deferred tax assets are the most capable of explaining the return on assets.