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The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

The purpose of this paper is to investigate the asymmetric adjustment of cash holdings in Pakistani firms for above and below target firms.

The study employs generalized method of moments (GMM) to investigate the adjustment of cash holdings.

The study found that the firms which hold cash above the optimal level of cash holdings have higher speed of adjustment than the firms which hold cash below the optimal level. Financially constrained (FC) firms also adjust their cash holdings faster than financially unconstrained (FUC) firms but high speed of downward adjustment does not remain persistent after financial constraints are controlled. Findings of this study reveal this asymmetric adjustment in above and below target firms and extend these results in FC and FUC Pakistani listed firms, respectively.

The conclusion of this study has been derived under certain limitations. There is a vast space to extend this study in different dimensions. Firms operating in capital-intensive industries may provide different results for financial constraints because their policy designing would be quite different from other firms.

This study contributes to cash holdings research in Pakistan by exploring the adjustment behavior of cash holdings across Pakistani non-financial firms using econometric modeling. Downward adjustment rate is supposed to be higher than upward adjustment rate and this rate is tested using dynamic panel data model. Similarly, it is inferred that this relationship holds for above target firms even after including the financial constraints in the presented model.

How should researchers navigate and interpret the moral emotions evoked in them in research on trauma? In this reflective essay, the authors discuss their experience as researchers on moral injury (MI) in veterans and police personnel in the Netherlands. Stories of MI usually do not allow for a clear-cut categorization of the affected person as a victim or perpetrator. This ambivalence, in fact, is explicitly part of the concept of MI. It means however that researchers face complicated psychological, ethical and methodological challenges during research on MI.

The authors contemplate these challenges by describing two empirical cases demonstrating the particular moral challenges that emerge in MI research. Drawing from literature on qualitative research and emotions, the authors distil different perspectives on the role of moral emotions in research.

Reflecting on the ambivalent and difficult emotions the authors experienced as researchers when listening to personal accounts of moral injury, the authors offer insights into the necessity and delicacy of navigating between the methodological potential and the ethical and psychological risks of such emotions.

This study is relevant for all researchers examining trauma, in particular when the research is surrounded by complex ethical questions. While the issue of managing emotions in research on trauma is challenging in itself, it is further complicated when the stories related by respondents challenge the researcher's own moral beliefs and values.

This paper investigates how past performance changes, prior CEO replacements and changes in the chairperson impact CEO turnover in public and large private businesses.

We analyze 1,679 CEO replacements documented in a sample of 1,493 Spanish public and private firms during 1998–2004 by computing dynamic binary choice models that control for endogeneity in CEO turnovers.

The results reveal that different performance horizons (short- and long-term) explain the dissimilar rate of CEO turnover between public and private firms. Private firms exercise monitoring patience and path dependency characterizes the evaluation of CEOs, while public companies' short-termism leads to higher CEO turnover rates as a reaction to poor short-term economic results, and alternative controls—ownership and changes in the chairperson—improve the monitoring of management.

Our results show the importance of controlling for path dependency to examine more accurately top executives' performance. The findings confirm that exposure to market controls affects the functioning of internal controls in evaluating CEOs and shows a short-term performance horizon that could be behind the recent moves of public firms going private or restraining shareholders' power.

This paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.

The paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.

The growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.

Mapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.

Bringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

This paper aims to raise awareness of a potential planning pitfall and provide recommendations on how to assess and improve upon current practices. In potential conflict areas, such as the Korean Theater of Operations (KTO), military forces are required to store a portion of their ammunition combat load within depots and ammunition supply points under the control of a servicing ammunition company. This necessitates a lengthy retrieval process, as the ammunition company does not have enough resources to serve all customers simultaneously.

The stored combat load (SCL) retrieval process is modeled as a parallel machine scheduling problem and simulated using synthetic requirements. The current system of retrieval is contrasted against a proposed alternate system through a series of simulations scaled across three factors: number of ammunition company Soldiers, number of customer units and number of magazines.

The proposed alternate system demonstrates a significant potential for reducing the makespan of the SCL retrieval process when more than half of the magazines store SCL for multiple customers and there are more than five customers per Soldier.

Transitioning military units from a peacetime standing to full combat readiness as quickly as possible is of immense value within the KTO and other hostile areas with established troops not actively engaged in combat.

The reality of domestic violence does not disappear when people enter the digital world, as abusers may use technology to stalk, exploit, and control their victims. In this chapter, we discuss three unique types of technological abuse: (1) financial abuse via banking websites and apps; (2) abuse via smart home devices (i.e., “Internet of Things” abuse); and (3) stalking via geo-location or GPS. We also argue pregnancy and wellness apps provide an opportunity for meaningful intervention for pregnant victims of domestic violence.

While there is no way to ensure users' safety in all situations, we argue thoughtful considerations while designing and building digital products can result in meaningful contributions to victims' safety. This chapter concludes with PenzeyMoog's (2020) “Framework for Inclusive Safety,” which is a roadmap for building technology that increases the safety of domestic violence survivors. This framework includes three key points: (1) the importance of educating technologists about domestic violence; (2) the importance of identifying possible abuse situations and designing against them; and (3) identifying user interactions that might signal abuse and offering safe interventions.

This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal.

A survey was conducted with 947 undergraduate students. The model was tested using ordinary least squares regression models followed by bootstrapped mediation analyses.

Results showed that the effects of peer ethical behavior on whistleblowing intentions are mediated by fear of retaliation. Moreover, the findings indicated that, for low-severity transgressions, there is an interactive effect between fear of retaliation and endorsement of fairness over loyalty on whistleblowing intentions.

When the misconduct is seen as minor, a potential whistleblower may understand that the expected costs outweigh the possible benefits of blowing the whistle. In such situations, higher fear of retaliation would undermine the effects of individual’s endorsement of fairness over loyalty on reporting intentions.

As the social environment significantly affects someone’s whistleblowing intentions, there should be visible efforts to improve and to foster an ethical infrastructure in organizations.

As fear of retaliation by peers is one of the most important determinants affecting the decision to report misconduct in general, there must be serious efforts from leaders to mitigate any threat of retaliation to those who come forward.

This work contributes to the discussion about individual and situational antecedents of whistleblowing. More importantly, it sheds light on one potential boundary condition for the influence of the fairness–loyalty tradeoff on whistleblowing decisions: severity of the transgression. The findings provide initial evidence that, for low-severity transgressions, fear of retaliation weakens the positive effects of one’s moral compass in terms of preference for fairness over loyalty on whistleblowing intentions.

Much of the research on intimate partner violence focuses on adults, and little of it emanates from the Global-South. The study reported upon in this chapter is aimed at addressing these gaps. Adopting a Southern Feminist Framework, it discusses findings from interviews with Brasilian and Australian advocates working on prevention of youth IPV. Participants from both countries noted disturbing instances of digital coercive control among the youth with whom they work, as well as underlying factors such as gender-based discrimination that simultaneously contribute to the prevalence of such behaviors, as well as their normalization among young people. However, they also emphasized the positive role that technology can play in distributing educational programming that reaches young people where they are and circumvents conservative agendas that in some cases keep education about gender discrimination and healthy relationships out of schools.

Mobile dating apps are widely used in the queer community. Whether for sexual exploration or dating, mobile and geosocial dating apps facilitate connection. But they also bring attendant privacy risks. This chapter is based on original research about the ways gay and bisexual men navigate their privacy on geosocial dating apps geared toward the LGBTQI community. It argues that, contrary to the conventional wisdom that people who share semi-nude or nude photos do not care about their privacy, gay and bisexual users of geosocial dating apps care very much about their privacy and engage in complex, overlapping privacy navigation techniques when sharing photos. They share semi-nude and nude photos for a variety of reasons, but generally do so only after building organic trust with another person. Because trust can easily break down without supportive institutions, this chapter argues that law and design must help individuals protect their privacy on geosocial dating apps.