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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 -. J. of Financial Accounting and Managerial Studies [Internet]. 2024 Dec. 26 [cited 2026 May 18];10(1):240-58. Available from: https://review.univ-oeb.dz/ojs.jfams/index.php/jfams/article/view/45