Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 21 Issue 2

© 2021. Par Thérèse Mai Django Wambe & Houly Menga Biroue. This research/review article is distributed under the terms of the Attribution-NonCommercial-NoDerivatives 4.0 International (CC BYNCND 4.0). You must give appropriate credit to authors and reference this article if parts of the article are reproduced in any manner. Applicable licensing terms are at https://creativecommons.org/licenses/by-nc-nd/4.0/. Global Journal of Management and Business Research: D Volume 21 Issue 2 Version 1.0 Year 2021 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Stratégies De Gestion Du Résultat Par Les Dirigeants En Période De Crise Sanitaire COVID - 19 By Par Thérèse Mai Django Wambe & Houly Menga Biroue Université de Ngaoundéré Abstract- Amid a global health crisis, several countries have announced the start of containment and a state of health emergency, in order to mitigate the spread of the virus. A series of measures have been recommended in order to spare populations from serious health dangers. This is how COVID-19 created an economic, financial and social crisis. This article identifies the effects of the crisis linked to the coronavirus pandemic on earnings management. It sheds light on the practices of income management that have also been affected following this pandemic. The article also lists a series of accounting manipulation techniques adopted by executives in today's environment. It turns out, therefore, that the management of accounting data is quite important in these circumstances. An in depth risk analysis and adaptation of governance mechanisms will enable companies to face the uncertainties associated with the crisis. Keywords: earning management; COVID-19; crisis; earning management technique. GJMBR-D Classification: JEL Code: M40 StrategiesDeGestionDuResultatParLesDirigeantsEnPeriodeDeCriseSanitaireCOVID19 Strictly as per the compliance and regulations of: Accounting and Auditing