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La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques »

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  • Alexis Ngantchou

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

  • Narcisse Elle

Abstract

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Suggested Citation

  • Alexis Ngantchou & Narcisse Elle, 2018. "La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques »," Post-Print hal-01908008, HAL.
    • Handle: RePEc:hal:journl:hal-01908008
    Note: View the original document on HAL open archive server: https://hal.science/hal-01908008
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    References listed on IDEAS

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    1. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    2. David Holland & Alan Ramsay, 2003. "Do Australian companies manage earnings to meet simple earnings benchmarks?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(1), pages 41-62, March.
    3. Hervé Stolowy & Gaétan Breton, 2003. "La gestion des données comptables : une revue de la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 125-151.
    4. Kenneth J. Hunsader & Gwendolyn Pennywell, 2011. "Earnings management and the stock market response to the Sarbanes‐Oxley Act based on a measure of competitive strategy," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(4), pages 368-384, November.
    5. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 61-76.
    6. Perry, Susan E. & Williams, Thomas H., 1994. "Earnings management preceding management buyout offers," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 157-179, September.
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    Cited by:

    1. Kodzo Senyo Adjeyi & Tsotso Kouevi, 2021. "Gestion des données comptables : analyse de l’effet des mesures d’accompagnement sur le comportement déclaratif des dirigeants au Togo," Post-Print hal-03361548, HAL.

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