Behavior strategic organizational and results management practice in brazilian

Cristian Baú Dal Magro, Thiago Bruno de Jesus Silva, Roberto Carlos Klann


The strategic organizational behavior interferes with competitiveness, performance and business expansion, while the discretion of managers on the financial choices can be detrimental to organizational reputation in the market and could mitigate agency conflicts. Restlessness research relates to the possibility that the organizational strategic behavior can be turned into opportunistic attitudes of management that include similarities aggressive strategies, creativity, flexibility and proactivity. The aim of the study was to investigate the effect of different organizational strategic behavior on the opportunistic behavior of managers in management results through accounting choices practices. The survey sample consisted of 78 companies in the sector of industrial goods, non-cyclical consumption and basic materials. The results indicate that firms with strategic behavior of aggressiveness and creativity, the strategic characteristics prospector and / or analyzer, tend to have similar behavior on opportunistic accounting choices when using discretion, performing results management practices in order to show higher profits. The results show that the different organizational strategic behaviors cause opportunistic behavior that are reflected in earnings management practices. The findings suggest that: a) companies with differentiation and innovation strategies transfer the aggressiveness of the competitive market for opportunistic accounting practices; b) companies with leadership strategies in cost are less proactive in earnings management practices; c) companies prospector type and analyzer, aggressive behavior, tend to earnings management to improve profits, on the other hand, those type of defender have opposite effect.


Competitive Strategies; Earnings Management; Strategic typologies; Brazilian Companies.



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Revista Iberoamericana de Gestão Estratégica (IJSM)
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