Innovative Journal of Business and Management

Legalization as part of policy intervention emphasizes on the integration of informal land and housing markets in the formal economy and access to ownership through property titles. The study aimed at investigating the major Administrative, Socio economic and technical challenges and prospects of legalization of squatter settlements. The study employed descriptive research method. An interview questionnaire and key informant interview was the instruments used to collect primary data. Regarding the secondary sources; field reports, archival records, published articles on informal settlements and empirical evidences were reviewed under the study. The researcher used a Stratified sampling technique and 293 sampling units were selected from each stratum. The heads of squatter settlements servicing project desk office, land management and building certificate office, the process council and mapping office were the key informants from whom primary data was collected. Lack of sufficient awareness about the overall process of legalization, failure to afford the payment of fee for legalization, absence of an alternative modes of payment, mistakes and misrepresentation of results, lack of coordination, poor record management, inability to understand the application of GIS and inexistence of binding contracts was found to be the major socio economic, technical, administrative and legal challenges inhibiting the process of legalization. So, AACG shall augment the level of awareness of the residents, downsize recessive land registration process, enforce a legally binding contract with the house hold heads, revise the payment of fee for legalization on the basis of the ability of the residents to pay and arrange a different payment modalities and conduct training regarding the technical aspects of legalization especially on GIS. Keywords: Lega

This study attempts to contribute to the research literature in the field of management of earnings results and how it is put into practice by Moroccan listed companies. The main question that the paper attempted to investigate is whether these companies’ managers use accounting results management in an opportunistic way. The study was conducted on a sample of 54 companies on the Casablanca Stock Exchange between 2014 and 2016.The findings indicate that the guarantee of a stock market valuation to influence investors’ decisions is not at the heart of results management in Moroccan listed companies. Nevertheless, the importance of the size factor and the satisfaction of the conditions imposed by the creditors to justify the level of the discretionary behavior of the managers in terms of accounting and financial information are noteworthy.