fennour ح. .; zirek س. . The Effect of Deferred Taxes Accountancy on Discretionary Accruals as an Inverse Indicator of Financial Statements Quality- An Applied Study of a Group of Algerian Enterprises -. Journal of Financial Accounting and Managerial Studies, [S. l.], v. 10, n. 1, p. 240–258, 2024. Disponível em: https://review.univ-oeb.dz/ojs.jfams/index.php/jfams/article/view/45. Acesso em: 18 may. 2026.