TAILIEUCHUNG - Les entreprises implantées au cameroun manipulent ils leurs résultats pour eviter de publier les petites pertes?

The objective of this article is to determine if companies located in Cameroon manipulate their earnings to avoid publishing low losses. Based on a sample of 1,525 companies observed over a three-year period and using statistical tools such as normality histograms and statistical tests, we arrive at the results below. First, we note that there is indeed a discontinuity in the distribution of corporate earnings at the threshold of zero. | Les entreprises implantées au cameroun manipulent ils leurs résultats pour eviter de publier les petites pertes? Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) , , 2020 Les Entreprises Implantées au Cameroun Manipulent-ils Leurs Résultats Pour Eviter de Publier les Petites Pertes ? Serge Christian SAHA1* Louis NDJETCHEU2 d’Economie et de Management Appliquée, Université de Douala, Cameroun 2. Faculté des Sciences Economiques et de Gestion Appliquée, Université de Douala, Cameroun Abstract The objective of this article is to determine if companies located in Cameroon manipulate their earnings to avoid publishing low losses. Based on a sample of 1,525 companies observed over a three-year period and using statistical tools such as normality histograms and statistical tests, we arrive at the results below. First, we note that there is indeed a discontinuity in the distribution of corporate earnings at the threshold of zero. This discontinuity allows us to identify suspicious companies which represent more than 67% of the companies studied. Also by comparing the number of suspicious businesses located to the right of the threshold to the number of suspicious businesses located to the left of the threshold, we find that there are more suspicious enterprises to the right of the zero earnings threshold. However, unlike studies carried out in European and American contexts, the proportion of suspicious companies located to the left of the threshold is relatively large. We then deepened our research to try to identify among the suspicious companies those which can be qualified as manipulative. This deepening was done through an analysis of the evolution over three years of the earnings of suspicious companies knowing that manipulation refers to the transfer over time of charges and products to obtain short terms changes in the transfer of wealth. .

• Ngân hàng - Tín dụng
• Publishing low losses
• The threshold of zero
• Normality histograms and statistical test
• Three year period
• European and American contexts