Browsing by Author "Kherbachi, Sonia"

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    The Effect of deferred tax expenses on firm peformance
    (University of Oum El Bouaghi, 2019) Kherbachi, Sonia
    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.
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    The Effect of deferred tax expenses on firm peformance : case study of manufacturing firm
    (University of Oum El Bouaghi, 2019-12-30) Kherbachi, Sonia
    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.