Dear Soufiene;

In the model of Desai and Darmaphala (2006, 2009), total book tax differences equal discretionary accruals (earnings management)+ the residue. The residue is the tax management. therefore, we regress total book tax differences (dependent variables) and discretionary accruals (as independent variable) the residue is the tax management (the same steps that we  use to estimate discretionary accruals).

Hope for you all the best in your research

All the best

 Dear Souhir, 

Thank you for your response 

according to your explication. I suppose that both constant in one  for example in the procedure to calculate  discretionary accruals.

Best regards 

Dear Soufiene;

Here, you sould first of all estimating the discretionary accruals ( as a proxy of earnings management). Therefore, we estimate total book tax differences. Here, 

The BTD is calculated as follows:

BTD =pre-tax income reported in financial statement - estimated taxable income    

After that, we have a model where BTD is the dependant variable and Discretionary accruals (you can estimate this using the model of Jones Modifies), is the independant variable. We use here OLS (ordinary least square) to estimate the residue ( the residue of this model is the tax management proxy). 

Sincerely.

Dear Souhir,

I hope you are very well

If you have time  i will send you my paper for proofreading 

thank you