Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements...

Purpose – Drawing upon compensating differentials, equity theory, and the psychological contract, women’s voices illustrate how organisational policy dissemination, implementation and change can lead to unintended assignee dissatisfaction with reward. Implications arise for organisational...

Purpose – The purpose of this paper is to integrate the context of sustainability in a framework for greater corporate accountability. Design/methodology/approach – Applied conceptual research. Findings – This literature review shows that current corporate accountability frameworks forces...

Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...

Abstract This article provides an overview of the changing balance of state and third sector relations in the UK over the last decade or so. It briefly sets this in the broader context of the changing nature of these relations over a longer historical perspective, and it develops the notion of...

Purpose – This paper offers a preliminary exploration of the corporate social responsibility (CSR) issues being addressed and reported by some of the UK's leading construction companies. Design/methodology/approach – The paper begins with a short discussion of the characteristics and origins...

Purpose – The purpose of this paper is to compare corporate real estate (CRE) strategies of companies in a mature market, the UK, with companies in an emerging market, Malaysia, and examine whether CRE strategy impacts on financial performance. Design/methodology/approach – The methodology...

Purpose – The purpose of this paper is to look at the problem caused by the operation of break clauses contained in commercial leases – a predominantly UK phenomenon, a consequence of longer lease terms. Design/methodology/approach – The pitfalls that can befall a corporate occupier are...

Purpose – The purpose of this paper is to explore the link between rationale, practice and outcomes in municipal property asset management and through this to gain an improved understanding of the emerging discipline of public sector asset management. Design/methodology/approach – An...