The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies

Abstract This paper aims to investigate the impact of deferred tax, as a technique adopted support economic orientation financial statements over their legal form, on earnings quality required attribute achieve objective reporting. The study used model Sloan (1996) through 280 firm-year observations that concern 40 Algerian companies from 2013 2019. Employing persistence and predictive ability proxies for quality, results indicated present high level weak ability. However, tax does neither nor Therefore, accounting regulators in Algeria must simplify encourage its application by improve quality.