Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
February 17, 2026
Neural Networks and Rules-based Systems used to Find Rational and
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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.
Marius Ayou Bene. 2026. \u201cTaxation and Accounting Data Management: An Empirical Study in Cameroon\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 22 (GJMBR Volume 22 Issue D2): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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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.
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