This article investigates the impact of governance mechanisms on the management of accounting results. We examine both the influence of board characteristics (the size of the Board of Directors, the dual-rule of the Chief Executive Officer, and the presence of an audit committee) and the ownership structure (capital concentration and nature of shareholders) on the management of the accounting results measure by the appreciation of expenses, selling of asset and the reevaluation of assets. From the association and regression tests on the data collected by a questionnaire on a sample of 41 companies in Cameroon, the statistical analyzes confirm one of our hypotheses by indicating a significant relationship between the management of result and state ownership.