مجلة الدراسات المالية والمحاسبية والإدارية
Volume 6, Numéro 3, Pages 597-612

The Effect Of Deferred Tax Expenses On Firm Peformance : Case Study Of Manufacturing Firm

Authors : Kherbachi Sonia .

Abstract

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.

Keywords

Deferred Tax ; Firm Performance ; Economic Profitability ; Corporate Income Tax