تأثير ممارسة إدارة الأرباح باستخدام المستحقات الاختيارية على الربح الضريبي لشركات التأمين الجزائرية: دراسة تطبيقية لعينة من شركات قطاع التأمين بالجزائر للفترة الممتدة بين (2016-2020)‎

الملخص EN

This study aims to examine the impact of earnings management practice using optional receivables on tax profit through a sample of insurance companies in Algeria for the period 2016 - 2020.

The empirical study relied on a simple linear regression model.

The study reached many results, the most important of which is that insurance companies practice earnings management in a way that reduces the declared profit due to the fact that most of their optional receivables were negative values, and these companies practice managing profits according to real operations.

Furthermore, the results demonstrate that these optional receivables affect the tax profit to a small extent, and that when these companies reduce profits, their goal is not to affect the tax profit, but rather they practice smoothing practices income in anticipation of its fluctuations over the years.

This practice is motivated by the inherent characteristics of their operations, involving long-term services and substantial commitments related to insurance contracts.