djeudja, rovier université de yaoundé 2 soa, CAMEROUN , nso, olivier espoir université de yaoundé 2 soa, Cameroun

Divergence de la règlementation comptable et fiscale : quelle implication pour la détermination du résultat comptable et fiscal des grandes entreprises camerounaises

30031

This study is to analyses the divergence between accounting and tax regulations of accounts published by large enterprises in Cameroon. We have analyses divergence by distinguishing the non discretionary or normal divergences and discretionary divergences brought about by the opportunism of managers. The result of thestudy is based on a sample of 52 observations from the period of 2009 – 2013, obtained from Tax Declaration Statistics (DSF) provided by NIS. Data analysis was done using multivariate model to analyses the discretionary divergences. The results are based on these analyses confirm the hypotheses and proves that accounting and taxregulations may be to detect discretionary practice of smoothing results.

46

divergence of accounting and tax regulations , transparency , variations of results

Revue Africaine De Management

59