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

evidence of the relationship between accounting data management and taxation in the Cameroonian context. The analyses show a two-way relationship between the manipulation of accounting data is positively related and the effective tax rate. However, the discretionary accruals are negatively determined by the effective tax rate in large companies. Tax is therefore an important factor in the level of transparency of the information provided by the entity, because the producers of financial information make a trade-off between the gain obtained in data management and the burden to be borne in the event of an adjustment during a possible audit. Moreover, the relationship between discretionary accruals and effective tax rate is non-linear but concave in SME. That is, at low levels of effective tax rate, the relationship is positive; it becomes negative at higher levels. Conversely, the results indicate a U-shape relationship between discretionary accruals and the effective tax rate in large companies. That is, at low levels of effective tax rate the relationship is negative, becoming positive at higher levels. Therefore, there is a need to reduce the accounting data manipulation practices. This could be done through a suitable clean-up of the tax system, so that companies stop considering taxation as an obstacle to their development. Also, data management accentuated the effective tax. These results also advocate compliance with the law, to avoid a possible recovery in case of control. However, these results raise the question of the optimal tax and the level of discretion granted to producers of financial and accounting information. What is the level of tax that would ensure compliance with standards, and then the production of a true and fair view of the firm? What rules should be put in place to ensure a true and fair view in the year-end financial statements? Moreover, OHADA standards have been modified in 2017 to bring them in line with international standards (IRFS). Thus, an analysis of the tax- manipulation relationship after application of these rules would show the importance of reducing discretionary power on the tax burden in Cameroon, given the high contribution of entities to tax revenue. B ibliographic R eferences Taxation and Accounting Data Management: An Empirical Study in Cameroon 77 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals 1. Amara, I., Amar, A. B., and Jarboui, A. (2013, July). Detection of Fraud in Financial Statements: French Companies as a Case Study. International Journal of Academic Research in Accounting , Finance and Management S ciences, 3 (3), 40-51. doi:10.60 07/IJARAFMS/v3-i3/34 2. Ayou bene, M., and Onomo, M. B. (2022). 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