Search results

This article explores the childhood, professional life and social activism of Alice Rigney (1942–2017) who became Australia's first Aboriginal woman principal in 1986.

The article draws on interviews with Alice Rigney along with newspapers, education department correspondence and reports of relevant organisations which are read against the grain to elevate Aboriginal people's self-determination and agency.

The article illuminates Alice/Alitya Rigney's engagement with education and culture from her childhood to her work as an Aboriginal teacher aide, teacher, inaugural principal of Kaurna Plains Aboriginal school in Adelaide, South Australia; and her activism as a Narungga and Kaurna Elder. Furthermore, the article highlights her challenges to racial and gender discrimination in the state school system.

While there is an expanding body of historical research on Aboriginal students, this article focuses on the experiences of an Aboriginal educator which are also essential to deconstructing histories of Australian education.

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.