The effect of deferred tax expenses on firm peformance : case study of manufacturing firm
Author
Source
Journal of Financial, Accounting and Managerial Studies
Issue
Vol. 6, Issue 3 (31 Dec. 2019), pp.597-612, 16 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The influence of the value of deferred tax expense on firm performance is recognized giving the opportunity for managers to practice earning.
The aim of this paper is to determine the negative impact of deferred ta on firm performance using a case study with a leader manufacturer in Algeria “General Emballage”.
The income statement sheets over three years show that corporate income tax plays negatively the economic profitability of the firm.
American Psychological Association (APA)
Khirbashi, Suniya. 2019. The effect of deferred tax expenses on firm peformance : case study of manufacturing firm. Journal of Financial, Accounting and Managerial Studies،Vol. 6, no. 3, pp.597-612.
https://search.emarefa.net/detail/BIM-954892
Modern Language Association (MLA)
Khirbashi, Suniya. The effect of deferred tax expenses on firm peformance : case study of manufacturing firm. Journal of Financial, Accounting and Managerial Studies Vol. 6, no. 3 (Dec. 2019), pp.597-612.
https://search.emarefa.net/detail/BIM-954892
American Medical Association (AMA)
Khirbashi, Suniya. The effect of deferred tax expenses on firm peformance : case study of manufacturing firm. Journal of Financial, Accounting and Managerial Studies. 2019. Vol. 6, no. 3, pp.597-612.
https://search.emarefa.net/detail/BIM-954892
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 611-612
Record ID
BIM-954892
