Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two independent variables on CFOs’ discretionary expense accruals. One independent variable, incentive conflict, is manipulated at two levels —i.e., the presence or absence of a personal financial incentive that conflicts with a corporate financial incentive. The other independent variable is (...) CFOs’ earnings management ethics, measured as their assessment of the ethicalness of key earnings management motivations. We find that incentive conflict and EM-Ethics interact to determine CFOs’ discretionary accruals such that in the presence of incentive conflict, CFOs with low EM-Ethics tend to give into the personal incentive by booking higher expense accruals; and in the absence of an incentive conflict, CFOs with low EM-Ethics tend to give into the corporate incentive by booking lower expense accruals. We also find support for a mediated-moderation model in which CFOs’ level of EM-Ethics influences their moral disengagement tendencies which, in turn, differentially affect their discretionary accruals, depending on the presence or absence of incentive conflict. Theoretical and practical implications of these findings are discussed. (shrink)

Epicurus, born at Samos, Greece, in 341 BC, and died at Athens in 270 BC, founded a school of philosophy in the ancient world which has little to do with the meanings that surround the word "Epicureanism" today and more to do with living a mindful, simple life, maximizing simple pleasures and minimizing pain, such as the irrational fear of death--"Death is nothing to us, since when we are, death has not come, and when death has come, we are not." (...) Epicurus did not believe that humans would be punished for their sins after death, and stressed the search for lasting pleasures during the life we have, such as tranquility, friendship, and philosophical inquiry. What is good is what is pleasurable and what is bad is what is painful. Epicurus was a prolific author, but very few of his writings have come down to us. Included in this collection, edited and translated by George K. Strodach, are a collection of observations that were preserved by the biographer of ancient philosophers, Diogenes Laertius, and three important letters. (shrink)

The philosopher and critic George Henry Lewes published this work in two volumes in 1845–6. This is a reissue of an 1892 printing, which brought the volumes into one book. Lewes wrote widely on literature, science and philosophy, and was also the long-term intimate companion of George Eliot. This book is a narrative history, rather than an encyclopedia, of key philosophers. It is, therefore, a partial and personal study instead of an exhaustive textbook. The first volume concentrates solely (...) on Greek philosophy, beginning with the Pre-Socratics and ending with the Neo-Platonists. The second volume jumps to Francis Bacon, concentrating on British, German and French philosophy, and addressing, among others, Spinoza, Locke, Hume and Kant, and ending with Auguste Comte. Containing both historical anecdotes and pithy analyses of ideas, this book reflects the expertise and intellectual sympathies of a Victorian polymath. (shrink)

By most measures, the impact of international human rights law ratification in the Arab Gulf region primarily in the 1990s and 2000s has been minimal. Scholars have found little evidence of correlation between ratification of the core human rights conventions with the minimal improvements in human rights practice in the region. Ratification of most human rights instruments Arab Gulf states in recent decades has, however, offered new cases from which to explore the impact of international human rights law in countries (...) where human rights monitors find protections to be most limited. Using the case of Kuwait’s ratification of the Convention on the Elimination of all forms of Discrimination Against Women, this article examines the impact of ratification in 1994 on discourses on discrimination against women in national press on human rights in the country. Through analysis of reporting in national newspaper Al-Anba, the article identifies how ratification has shaped the language used in national press reporting on women’s rights to increasingly reference the convention and frame rights violations in the language of “discrimination.” In tracing these connections between the convention and related content in local press, the article identifies new avenue to explore the “impact” of human rights treaty ratification, even when formal changes in laws and policies so far have been limited. (shrink)

The Gorgias seems to attack hedonism; the Protagoras seems to defend it. The resolution to this apparent inconsistency is to deny that the Gorgias attacks hedonism, in general. I argue that the target attacked in the Gorgias is hedonism of apparent pleasure: an ethical Protagoreanism.

This paper explores the tension, in the pragmatist tradition between Dewey and James, naturalism and empiricism, political activism and philosophical understanding --within a scheme focused on ontology.

This article argues that Orlando Patterson is a key contributor to postcolonial fiction and postcolonial theory as well as historical sociology and social theory, whose work contains crucial lessons for sociology in general. Patterson has coined striking concepts such as social death and human parasitism and made original historical interpretations such as the origins of freedom in the experiences of female slaves. Patterson has contributed to historical knowledge, social theory, and an alternative epistemology of interpretive social science. And through his (...) fiction, he exemplifies an alternative understanding of the métier of the social scientist, in which literary-aesthetic sensuousness and lyrical pleasure are combined with analytic rigor. The first part of the article suggests that Patterson’s work represents an overlooked foundation for postcolonial sociology. Demonstrating this involves reconstructing Patterson’s early intellectual context and then tracing the interplay between fiction and social analysis in his work. The article then analyses Patterson’s fictional writing, arguing that it is a crucial part of his overall production of social knowledge. The article’s final section argues that Patterson’s work lays out a non-positivist foundation for historical sociology and sociology as a whole. (shrink)

An approach to the treatment of inference in the presence of uncertain truth values is described, based on representing uncertainties by sets of ordinary (certain) truth values. Both the algebraic and the logical aspects are studied for a variety of lattices used as truth value spaces in the domain of many-valued logic.

This chapter focuses on Gadamer's debts to figures and themes in German idealism, focusing in particular on Kant and Hegel.

ON THE ORIGIN AND NATURE OF ETHICAL SENTIMENT. Of all the remaining productions of the ancient world, there is nothing which is more characteristic and ...