Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens

Yann-Cédric Armel Vangah
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Yann-Cédric Armel Vangah: UFHB - Université Félix Houphouët-Boigny [Abidjan, Côte d'Ivoire]

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Abstract: The objective of This article is to understand the reasons which urge the Ivory Coast companies to practice the creative accounting. By means of a qualitative approach focused on the interviews, it seems that the main reason is the minimization of the tax. Furthermore, companies are taken to practice the creative accounting to obtain bank loans, to face the competition and to meet the requirements of group.

Keywords: creative Accounting; semi-directive Interview; qualitative Approach; Comptabilité créative; Entretien semi-directif; approche qualitative (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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