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

Table 5: Regression Entire population SME Large companies Equation (1) Equation (2) Equation (1) Equation (2) Equation (1) Equation (2) Variables ad Tie Ad Tie ad Tie Ad 0.0086* 0.0092* 0.0543*** (0.0049) (0.0052) (0.0199) Tie 2.9996*** 3.7265*** -1.4281** (0.7008) (0.8687) (0.6593) Tie_Square -0.8012*** -0.9902*** 0.8593** (0.1901) (0.2335) (0.4150) Tie_Lag1 -0.0956* 0.1475*** -0.1341** 0.1748*** -0.0010 0.0088 (0.0564) (0.0196) (0.0696) (0.0224) (0.0358) (0.0219) Tie_Lag2 0.1627*** 0.1620*** 0.1461*** (0.0247) (0.0270) (0.0393) Ad_Lag1 -0.0027 -0.0042 -0.0718* (0.0179) (0.0197) (0.0436) And -0.9697*** -0.9688*** -1.0348*** (0.0124) (0.0138) (0.0316) Size -0.0872*** - 0.1156*** 0.0582*** (0.0268) (0.0341) (0.0203) Dltrs -0.0253 - 0.0121 0.0068 (0.0457) (0.0554) (0.0325) Roe -0.0543* -0.0569* 0.0304 (0.0284) (0.0322) (0.0306) Tangi_Active 0.1659 0.0051 0.2925 0.0056 -0.1999 -0.0202 (0.1799) (0.0408) (0.2134) (0.0434) (0.2323) (0.1063) End_Lt 0.2711 0.1702* 0.3040 0.1535 -0.4110 0.0226 (0.1737) (0.1009) (0.1943) (0.1064) (0.2775) (0.3227) End_Lt_Lag1 0.0139 0.0314 0.0873 (0.0994) (0.1050) (0.3092) End_Ct -0.1222*** 0.0712*** - 0.1072** 0.0678*** -0.2639*** 0.0916 (0.0487) (0.0222) (0.0548) (0.0233) (0.0935) (0.1512) End_Ct_Lag1 0.0350** 0.0332* 0.1465 (0.0180) (0.0187) (0.1515) Chexta 0.0498*** 0.0482*** 0.0310 (0.0072) (0.0076) (0.0227) Roa 0.0377** 0.0356** -0.1277 (0.0175) (0.0183) (0.1990) Roa_Lag1 0.0322 0.0293 0.9644*** (0.0210) (0.0219) (0.2687) Obs 1 474 1 474 1327 1327 147 147 Parms 11 11 11 11 11 11 Rmse 1.5378 0.5801 1.6851 0.6033 0.3983 0.2528 "R-Sq" 0.8169 0.3162 0.8000 0.3087 0.8959 0.6771 F-Stat 619.02 61.55 509.99 53.49 108.06 25.95 P-Value 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 Standard errors in parentheses *** p<0.01, ** p<0.05, * p<0.1 V. C onclusion In sub-Saharan Africa and in Cameroon in particular, it is very often claimed that firms have "three balance sheets" in order to deceive the vigilance of other stakeholders and mainly the State; because it is established that taxation is one of the main obstacles to the development of entities, especially that of SMEs (INS, 2018). This work aimed to establish empirical Taxation and Accounting Data Management: An Empirical Study in Cameroon © 2022 Global Journals 76 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D