The accounting for deferred taxes in the analysis of financial performance in economic institutions : a sample study of Algerian institutions
Other Title(s)
محاسبة الضرائب المؤجلة و دورها في تحليل الأداء المالي في المؤسسات الاقتصادية : دراسة عينة من المؤسسات الجزائرية
Joint Authors
Blutar, Tariq
Ujaylah, Muhammad
Source
Journal of Economic Integration
Issue
Vol. 10, Issue 1 (31 Mar. 2022), pp.19-30, 12 p.
Publisher
University of Ahmed Draia The Afro-Algerian Economic Integration Laboratory
Publication Date
2022-03-31
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Topics
Abstract AR
هدفت هذه الدراسة إلى قياس مدى تأثير الضرائب المؤجلة، على الأداء المالي للمؤسسات الاقتصادية الجزائرية و الذي تم التعبير عنه من خلال العائد على الأصول، و قد شملت الدراسة 12 مؤسسة اقتصادية جزائرية خلال 2014-2018 ؛ من خلال بيانات زمنية مقطعية متوازنة و المقصود بها "البانل"، حيث بلغ عدد المشاهدات الإجمالية 60 مشاهدة، أشارت النتائج إلى أن النموذج دال إحصائيا و معنوي عند 1% كما أن الضرائب المؤجلة تفسر 90% من العائد على الأصول، وفقا للنتائج فإن الضريبة المؤجلة أصول هي الأكثر قدرة على تفسير العائد على الأصول.
Abstract 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.
American Psychological Association (APA)
Blutar, Tariq& Ujaylah, Muhammad. 2022. The accounting for deferred taxes in the analysis of financial performance in economic institutions : a sample study of Algerian institutions. Journal of Economic Integration،Vol. 10, no. 1, pp.19-30.
https://search.emarefa.net/detail/BIM-1339979
Modern Language Association (MLA)
Blutar, Tariq& Ujaylah, Muhammad. The accounting for deferred taxes in the analysis of financial performance in economic institutions : a sample study of Algerian institutions. Journal of Economic Integration Vol. 10, no. 1 (Mar. 2022), pp.19-30.
https://search.emarefa.net/detail/BIM-1339979
American Medical Association (AMA)
Blutar, Tariq& Ujaylah, Muhammad. The accounting for deferred taxes in the analysis of financial performance in economic institutions : a sample study of Algerian institutions. Journal of Economic Integration. 2022. Vol. 10, no. 1, pp.19-30.
https://search.emarefa.net/detail/BIM-1339979
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 30
Record ID
BIM-1339979
