The Effect of deferred tax expenses on firm peformance : case study of manufacturing firm

dc.contributor.authorKherbachi, Sonia
dc.date.accessioned2024-02-15T17:53:21Z
dc.date.available2024-02-15T17:53:21Z
dc.date.issued2019-12-30
dc.description.abstractThe 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.
dc.identifier.issn2352-9962
dc.identifier.issn2572-0147
dc.identifier.urihttp://dspace.univ-oeb.dz:4000/handle/123456789/18383
dc.language.isoen
dc.publisherUniversity of Oum El Bouaghi
dc.subjectDeferred Tax ; Firm Performance ; Economic Profitability ; Corporate Income Tax
dc.titleThe Effect of deferred tax expenses on firm peformance : case study of manufacturing firm
dc.title.alternativeتأثير مصاريف الضرائب المؤجلة على أداء المؤسسة: دراسة لحالة شركة تصنيع
dc.typeArticle
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