أثر المحاسبة عن الضرائب المؤجلة على المستحقات الاختيارية كمؤشر عكسي لجودة القوائم المالية: دراسة تطبيقية لمجموعة من المؤسسات الجزائرية

Abstract EN

This study aims to examine the impact of accounting for deferred taxes on discretionary accruals as a reverse indicator of the quality of the financial statements during the period 2013-2019, by using the value of deferred taxes in the income statement, deferred tax assets, and deferred tax liabilities, while discretionary accruals were expressed in their absolute value according to the modified jones model.

and by applying the multiple regression model, the study concluded to a positive significant effect of deferred taxes in the income statement and deferred tax assets on discretionary accruals as an indicator of the quality of the financial statements.