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DC Field | Value | Language |
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dc.contributor.author | محمد السعيد أوبيرة | - |
dc.contributor.author | مراد حجاج | - |
dc.contributor.author | محمد زرقون | - |
dc.date.accessioned | 2024-07-03T08:31:29Z | - |
dc.date.available | 2024-07-03T08:31:29Z | - |
dc.date.issued | 2024-07-01 | - |
dc.identifier.issn | 2602-5183 | - |
dc.identifier.uri | https://dspace.univ-ouargla.dz/jspui/handle/123456789/36366 | - |
dc.description | Journal of Quantitative Economics Studies | en_US |
dc.description.abstract | This study aims to examine the impact of earnings management practice using optional receivables on tax profit through a sample of insurance companies in Algeria for the period 2016 - 2020. The empirical study relied on a simple linear regression model. The study reached many results, the most important of which is that insurance companies practice earnings management in a way that reduces the declared profit due to the fact that most of their optional receivables were negative values, and these companies practice managing profits according to real operations. Furthermore, the results demonstrate that these optional receivables affect the tax profit to a small extent, and that when these companies reduce profits, their goal is not to affect the tax profit, but rather they practice smoothing practices income in anticipation of its fluctuations over the years. This practice is motivated by the inherent characteristics of their operations, involving long-term services and substantial commitments related to insurance contracts | en_US |
dc.language.iso | other | en_US |
dc.relation.ispartofseries | Number 10 /2024; | - |
dc.subject | Earnings Management | en_US |
dc.subject | Optional Receivables | en_US |
dc.subject | Tax Profit | en_US |
dc.subject | Accounting Profit | en_US |
dc.subject | Insurance Companies | en_US |
dc.title | The Effect of Earnings Management Practice Using Optional Receivables on the Tax Profit of Algerian Insurance Companies | en_US |
dc.title.alternative | An Applied Study of a Sample of Algerian Insurance Companies for the Period (2020-2016) | en_US |
dc.type | Article | en_US |
Appears in Collections: | Number 10 /2024 |
Files in This Item:
File | Description | Size | Format | |
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JQES1016.pdf | 547,42 kB | Adobe PDF | View/Open |
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