The main aims of the report are to: (1) gain a better understanding of key economic forces shaping choices available to schools; (2) build up our practical knowledge of how other organisations deal with the kinds of issues facing schools; and (3) bridge the gap between the view that economics...

We examine whether managers adjust LIFO inventories other current accruals and depreciation consistent with the objective of minimizing taxes debt-related costs costs of foregoing smoothed earnings and adjustment costs. Our findings indicate long-time LIFO users on average manage inventories to...

The main aims of the report are to: (1) gain a better understanding of key economic forces shaping choices available to schools; (2) build up our practical knowledge of how other organisations deal with the kinds of issues facing schools; and (3) bridge the gap between the view that economics...