Gestion des données comptables : analyse de l’effet des mesures d’accompagnement sur le comportement déclaratif des dirigeants au Togo
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- Peter Cheng & Daniel Coulombe, 1993. "Voluntary Income†Increasing Accounting Changes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 247-272, September.
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- Alexis Ngantchou, 2008. "Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises," Post-Print halshs-00525819, HAL.
- Alexis Ngantchou & Narcisse Elle, 2018. "La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques »," Post-Print hal-01908008, HAL.
- Pascal Dumontier & Bernard Raffournier, 1999. "Vingt ans de recherche positive en comptabilité financière," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 179-197.
- Serge Valant Gandja & Ginette Polienne Ipoumb, 2016. "Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun," Post-Print hal-01856809, HAL.
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