In the field of higher education, the role of sustainability is increasingly seen as an important capability of successful graduates, one of a group of higher-level dispositions that is particularly important for students’ future professional roles. Discussion of sustainability often assumes...

We investigate the ability of disclosed operating cash flow and indirect accruals components to explain annual returns for a sample of Australian firms. Consistent with claims made by accounting standard setters, we find evidence of significant explanatory power for disclosed operating cash flow...

The objective of this paper is to critique the modernization of an essential public service - Air Navigation Services (ANS) - since the early 1980s. The paper focuses on the changes to the financial management and accountability regimes of four Anglo-American ANS providers.Frederickson and Smith...