scholarly journals DIAGNOSIS BASED ON STRATEGIC MANAGEMENT PRACTICES: REAL ESTATE AGENCIES OF SANTA MARIA - BRAZIL

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Patrícia Schrippe ◽  
Flaviani Souto Bolzan Medeiros ◽  
Andreas Dittmar Weise
2013 ◽  
Vol 3 (4) ◽  
pp. 142-154
Author(s):  
P. SCHRIPPE ◽  
F.S.B. MEDEIROS ◽  
C.D. SCHIMITH ◽  
A.D. WEISE

2020 ◽  
Vol 12 (1) ◽  
pp. 49
Author(s):  
Alwan Sri Kustono

This study examines the antecedents and consequence variables of earnings management. This study is expected to explain the motive of earnings management practices by public property and real estate companies in Indonesia: opportunistic or efficient. The theory which is the basis for developing the hypotheses ise agency, positive accounting, and signaling theories simultaneously. This study is explanatory research which aims to explain the causal relationship between variables through hypothesis testing. Data of this research are financial statements of public companies in the property and real estate sector in Indonesia (2014-2018) with some criteria. There are 60 firm-years data used in the analysis. Hypothesis testing uses multiple linear regression two-stage. The first stage analysis is used to examine the effect of the antecedent earnings management variable. Regression second stage test the consequences of earnings management practices. The results show debt and independent commissioners affect earnings management. Management performs more dominant earnings management because of opportunistic interests than to maintain market value and the interests of its     shareholders. The implication of this research is to provide a comprehensive discourse on the motives for earnings management behavior in Indonesia. 


Author(s):  
David Adugh Kuhe ◽  
Victor Utor ◽  
Darius Ikyanyon

The aim of this study is to assess the impact of strategic management practices on the performance of some commercial banks in Makurdi – Nigeria. The study utilized primary data obtained through structured questionnaire administered to 160 respondents sampled from seven commercial banks in the study area. The collected data from the study were analyzed using descriptive statistics, percentages, correlation and regression analysis. The correlation results showed that strategic management practices are highly positively and significantly related to organizational performance. The regression result which explains about 99.9% variability in the model revealed that strategic management had positive and significant impact on the performance and profitability of commercial banks. The study recommended among other things that the management of the commercial banks should enhance the strategic management techniques in order to improve performance.


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