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Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises

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  • Alexis Ngantchou

    (Département de Finance et Comptabilité-FSEGA - Université de Douala)

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    Abstract

    Dans cette communication, nous postulons l'hypothèse de la manipulation des données comptables comme stratégie de contournement adoptée par les PME dans un environnement fiscal répressif. Par rapport à l'environnement spécifique des PME camerounaises présenté, l'étude se situe quelques années après l'adoption d'un nouveau cadre comptable, en l'occurrence le système comptable OHADA. Deux conclusions importantes méritent d'être immédiatement présentées. En premier lieu et conformément aux prédictions de Watts et Zimmerman, la taille est un facteur susceptible de favoriser l'instrumentalisation des données comptables. En second lieu, le type d'activité exercé conditionne la capacité à manipuler les données.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/58/19/PDF/p92.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525819.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525819

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525819/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Aménagement du cadre comptable; Durcissement de l'environnement fiscal; instrumentalisation des données comptables; PME;

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    1. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    3. Lavigne, Benoit, 1996. "Les Etats financiers des PME sont-ils seulement utiles pour des fins fiscales ?," Economics Papers from University Paris Dauphine 123456789/3419, Paris Dauphine University.
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    8. Guidry, Flora & J. Leone, Andrew & Rock, Steve, 1999. "Earnings-based bonus plans and earnings management by business-unit managers1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 113-142, January.
    9. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    10. Pourciau, Susan, 1993. "Earnings management and nonroutine executive changes," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 317-336, April.
    11. Aasmund Eilifsen & Kjell Henry Knivsfla & Frode Saettem, 1999. "Earnings manipulation: cost of capital versus tax," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 481-491.
    12. Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki, 1996. "Dividend-based earnings management: Empirical evidence from Finland," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 283-312, October.
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