Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

© 2022. Marius Ayou Bene & Marthe Bitoutou. 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/. Taxation and Accounting Data Management: An Empirical Study in Cameroon Strictly as per the compliance and regulations of: Global Journal of Management and Business Research: D Accounting and Auditing Volume 22 Issue 2 Version 1.0 Year 2022 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 By Marius Ayou Bene & Marthe Bitoutou University of Douala – ENSET Abstract - This paper analyses the relationship between taxation and accounting data management in the Cameroonian context, based on a sample of 1474 firms in the period 2014- 2017. This link is estimated using a simultaneous equation model which allows us to highlight the reciprocal influence between the two variables. The results show that fiscal pressure has a positive two-way effect on discretionary accruals, although this relationship is negative in large companies. The findings also show a non-linear relationship between discretionary accruals and effective tax rate. It is concave in small and medium-size enterprises. That is, at low levels of effective tax rate, the relationship is positive; it becomes negative at higher levels. Conversely, it assumes a U-shape form in large companies; meaning that, at low levels of effective tax rate the relationship is negative, becoming positive at higher levels. Keywords: taxation, accounting data management, discretionary accruals, effective tax rat e. GJMBR-F Classification: DDC Code: 336.2220973 LCC Code: HJ4181 TaxationandAccountingDataManagementAnEmpiricalStudyinCameroon