LA CONFORMITE COMPTABILITE-FISCALITE ET LA GESTION DES RESULTATS: CAS DES ENTREPRISES TUNISIENNES

Manel Jmal Derbel () and Mohamed Ali Boujelbene ()
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Manel Jmal Derbel: LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax
Mohamed Ali Boujelbene: LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax

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Abstract: The present study explains the divergence between accounting and taxation, which is explained by the discretionary differences following by management's opportunistic behaviors in managing earnings and taxes to influence outcomes and tax liabilities. This study treats to appreciate how the tax-related accounting denotes a divergence instead a convergence which could have an impact on earnings management practices. These differences between the accounting and taxation make at first, by voluntary differences caused by leaders to obtain an increase in the cash flow, and secondly, by involuntary differences explained by the different interpretation between accounting and fiscal system. The study uses a sample of 29 Tunisian firms over the period 2008 - 2012. The results confirm the hypothesis that firms with strong incentives for earnings management, exhibit high levels of discretionary book-tax differences.

Keywords: Book-tax differences; earnings management; tax management; Divergences comptabilité - fiscalité; gestion des résultats; gestion fiscale (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188533
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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