Vol. 17, N°3 (2022)

218

170

The effect of reporting deferred income taxes according to the “asset-liability” approach on smoothing accounting profits : An Empirical Study

Résumé

The research aims to measure and analyze the impact of deferred taxes on earnings smoothness, by applying to a sample of eight (8) commercial banks listed on the Amman Stock Exchange for the period 2015-2020, using the Panel Data method. The research concluded that the deferred tax expenses and deferred tax liabilities have an inverse significant effect on the earnings smoothness index, that is, the increase (decrease) of the deferred tax expenses and liabilities leads to more (lower) earnings smoothness. As for the deferred tax assets, they did not have a significant effect on the profit smoothing index, and this may be due to the lower balances of deferred tax assets compared to other deferred tax components. The researchers recommend the necessity of limiting the discretionary authority of management, and restricting its freedom when recognizing, measuring and disclosing items related to income taxes, in order to reduce the negative effects on the earnings quality, which contributes to providing more appropriate and reliable information to the beneficiary parties.

Comment citer cet article

• مصطفى عبد القادر سويد، الحبيب العفاس (2022) " تأثير الإبلاغ عن ضرائب الدخل المؤجلة وفقاً لمدخل "الأصل-الالتزام" على تمهيد الأرباح المحاسبية (دراسة تطبيقية)" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 17، العدد3 سبتمبر، ص38-55