Bio
Marius AYOU BENE is a researcher and academic in Cameroon specializing in finance and quantitative risk. He is currently a Lecturer in Finance at ESSEC, University of Douala, and a researcher with the Laboratory for Research in Applied Management Techniques (LAREGA) at École Normale Supérieure d'Enseignement Technique (ENSET). His work focuses on credit scoring models, SME insolvency prediction, and the management of taxation and accounting data, with particular emphasis on contextual empirical analysis in the Sub-Saharan African banking environment.
Educational Journey
PhD
Experience
École Normale Supérieure d'Enseignement Technique
Quantitative Risk Analyst
0 - Present • Laboratory for Research in Applied Management Techniques (LAREGA)ESSEC Business School
Lecturer in Finance
0 - Present • FinanceSenior Lecturer
0 - PresentResearch
Taxation and Accounting Data Management: An Empirical Study in Cameroon
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.
