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

Table 1: The Variables of the Study Study variables Code Title of the Variables Calculation Method Authors Ad Discretionary Accruals total accruals - non - discretionary accruals (Jones, 1991) (Jeanjean T. , 2002) And Non-discretionary Accruals Following linear regression (Jones, 1991) (Jeanjean T. , 2002) Tie Effective tax rate income tax/ pre - tax current income + depreciation and amortization (Othman and Zéghal, 2006) (Rekik and Omri, 2009) (Djeudja, 2017) Size Company size log (Total assets) (Baghar, 2018) (Mard, 2004) Tdta General solvency ratio Total Liabilities/Total Assets (Draief, 2006) Dltrs Structure ratio Long- term debts/stable resources (Draief, 2006) Ewn Financial profitability ratio Net income/invested capital (Onomo, Ayou Bene, and Seck Fall, 2019) Chexta Operating expense coverage ratio Operating expenses/Total assets (Ayou Bene and Onomo, 2022) Roa Economic profitability ratio Operating income/Total assets (Onomo, Ayou Bene, and Seck Fall, 2019) End_Lt Long- term debt Long-term debt/total debt End_ Ct Short-term debt Current liabilities/total liabilities Tangi_Ac tive Tangibility of the asset Property, plant and equipment/total assets A step by step construction of the discretionary accruals: Inspired by the work of Jeanjean (2002), we first consider the total accruals which are calculated as the sum of the change in firm’s working capital, reversals of depreciation and provisions and accruals (fixed assets and inventories), minus the change in accruals Step 1: Estimation of Total Accruals Total a = ∆BFR + Reversals of provisions + capitalized and stored production− allocations to depreciation and provisions However, the management of the result is not captured by the total accruals , but to a fraction its. In fact, a portion of the accruals (having an impact on the result) can be qualified as "normal" in the sense that it corresponds to a sincere and regular application of the principles of accrual accounting in a given country. Therefore, the total accruals are also given by the following formula: Total a ( T) = Normal (AN) +discretionary (AD) The literature allows us to measure the so- called normal part of accruals; the part corresponding to compliance with accounting rules and standards. Several models have been proposed, includin g 4 , Healy (1985), DeAngelo (1986), Dechow and Sloan (1991), Jones (1991), Dechow et al. (1995), Kang and Sivaramakrishnan (1995), Rees et al. (1996), Kothari et al. (2005), Raman and Shahrur (2008) and Stubben (2010). In this work uses the model of Jones (1991), because although like all models it has some limitations, it is the least criticized. This model is presented as follows: ⁄ −1 = [1 ⁄ −1] + 1[∆ / −1] + 2 [ / −1] + 4 Taxation and Accounting Data Management: An Empirical Study in Cameroon 71 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals 4 Quoted by (Billel) Step 2: Estimation the Non-Discretionary Accruals