International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2021 | Volume: 5 | Issue: 11 | Page No.: 15-21
The Impact of Managerial Discretion in Value Creation in Managerial Firms of Cameroon
Aboubakar Sidiki

This study focuses on the analysis of the impact of managerial Discretion on the creation of shareholder value in managerial firms in Cameroon. Thus, in order to achieve this objective, we opted for a quantitative approach based on the administration of a questionnaire after a sample of 166 Public Limited Companies located in the Coastal and Central regions for the simple reason that these regions regroup, according to the 2016 statistics of the National Institute of Statistics (INS) of Cameroon, more than 69% of companies in Cameroon. Thanks to the SPSS software, the analysis of the collected data was done following two techniques. Firstly, the cross sorting. Secondly, on the question of explanatory analysis, we used logistic regression. The results show that the creation of shareholder value is an increasing function of the managerial latitude of managers.