This article aims to investigate the incremental value of book-tax differences (BTD) for the future earnings post the … Egyptian revolution crisis and also examine the changes in BTD information under earnings discretionary overestimation versus … underestimation by Egyptian stock exchange (EGX) listed firms. The findings show a negative incremental BTD value for the one …

Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and … noise in the accrual accounting process, sophisticated users of financial information – financial analysts, are able to … extract useful information from the reported accrual accounting process, and use them in their forecasting process, are able …

reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …