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Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens
| Content Provider | Semantic Scholar |
|---|---|
| Author | Vangah, Yann-Cédric Armel |
| Copyright Year | 2017 |
| 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. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://hal.archives-ouvertes.fr/hal-01907530/document |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |