The Sarbanes–Oxley (SOX) Act was passed in 2002 in response to various instances of corporate malfeasance. The Act, designed to protect investors, led to wide-ranging regulation over various actions of managers, auditors and investment analysts. Part of SOX, and the focus of this study, targeted the disclosure by firms of “pro forma” earnings, an alternate (from GAAP earnings), flexible and unaudited measure of firm performance. Specifically, SOX directed the Securities and Exchange Commission (SEC) to craft regulation which would reduce – (...) and preferably eliminate – any pro forma earnings disclosure which might be “misleading”. Examining earnings press releases over a 3-year period, this study addresses three questions. Were firms disclosing pro forma in a potentially misleading manner, what was the nature of this potentially misleading disclosure, and did SOX affect the disclosure practices? We find the following. In 2001 (prior to SOX), 53 firms – over 10% of all U.S. S&P 500 firms – were disclosing pro forma earnings in a potentially misleading manner. This was being done most commonly by using traditional GAAP terminology (e.g., “net income”) in the press release headline to describe what was later in the press release revealed to be a pro forma amount (i.e., “net income excluding special items”). By 2003 (subsequent to the SEC regulation), potentially misleading disclosure practices were seen in less than 1% of the earnings press releases of S&P 500 firms. This significant reduction suggests that managers, prior to the regulation, were either careless in their pro forma reporting practice, or were intentionally – and unethically – attempting to mislead investors. Either way, we conclude that the SEC regulation was both necessary and effective. (shrink)

Sam Berstler defends a general moral advantage for misleading over lying by arguing that liars, but not misleaders, act unfairly toward the other members of their linguistic community. This article spells out three difficulties for Berstler’s account. First, though Berstler aims to avoid an error theory, it is dubitable that her account fits with intuitions on the matter. Second, there are some lies that do not exhibit the unfairness Berstler identifies. Third, fairness is not the only morally relevant difference (...) between lying and misleading. (shrink)

An important moral category—dishonest speech—has been overlooked in theoretical ethics despite its importance in legal, political, and everyday social exchanges. Discussion in this area has instead been fixated on a binary debate over the contrast between lying and ‘merely misleading’. Some see lying as a distinctive wrong; others see it as morally equivalent to deliberately omitting relevant truths, falsely insinuating, or any other species of attempted verbal deception. Parties to this debate have missed the relevance to their disagreement of (...) the notion of communicative dishonesty. Communicative dishonesty need not take the form of a lie, yet its wrongness does not reduce to the wrongness of seeking to deceive. This paper therefore proposes a major shift of attention away from the lying/misleading debate and towards the topic of communicative dishonesty. Dishonesty is not a simple notion to define, however. It presupposes a difficult distinction between what is and is not expressed in a given utterance. This differs from the more familiar distinction between what is and is not said, the distinction at the heart of the lying/misleading debate. This paper uses an idea central to speech act theory to characterize dishonesty in terms of the utterer’s communicative intentions, and applies the resulting definition to a variety of contexts. (shrink)

Gettiered beliefs are those whose agents are subject to the kind of epistemologically significant luck illustrated by Gettier Cases. Provided that knowledge requires ungettiered belief, we can learn something about knowledge by figuring out how luck blocks it in Gettier Cases. After criticizing the most promising of the going approaches to gettiered belief—the Risk of False Belief Approach—, I explain and defend a new approach: the Risk of Misleading Dispositions Approach.Roughly, this view says that a belief is gettiered just (...) in case its unfortunate subject has at best just luckily avoided being disposed by his belief’s actual grounds to believe a wide class of falsehoods about his environment. I then show how this approach undercuts an influential recent argument that knowledge has no more value than certain subsets of its components. (shrink)

This paper discusses a novel kind of argument for assessing the moral significance of acts of lying and misleading. It is based on considerations about valuable social norms that might be eroded by these actions, because these actions function as signals. Given that social norms can play an important role in supporting morality, individuals have a responsibility to preserve such norms and to prevent ‘cultural slopes’ that erode them. Depending on whether there are norms against lying, misleading, or (...) both, and how likely it is that they might be eroded, these actions can thus have different moral significance. In cases in which the rule ‘do not lie’, as a relatively simple rule, functions as a ‘focal point’, acts of misleading are often morally preferable. In other words, in such cases the possibility of ‘cultural slopes’ can ground a context-dependent slippery slope argument for a moral difference between lying and misleading. (shrink)

1. Lying -- 2. The problem of what is said -- 3. What is said -- 4. Is lying worse than merely misleading? -- 5. Some interesting cases.

ABSTRACTAccording to the Dogmatism Puzzle presented by Gilbert Harman, knowledge induces dogmatism because, if one knows that p, one knows that any evidence against p is misleading and therefore one can ignore it when gaining the evidence in the future. I try to offer a new solution to the puzzle by explaining why the principle is false that evidence known to be misleading can be ignored. I argue that knowing that some evidence is misleading doesn't always damage (...) the credential of the evidence, and therefore it doesn't always entitle one to ignore it. I also explain in what kind of cases and to what degree such knowledge allows one to ignore evidence. Hopefully, through the discussion, we can not only understand better where the dogmatism puzzle goes wrong, but also understand better in what sense rational believers should rely on their evidence and when they can ignore it. (shrink)

When people ask "what is the meaning of life?", exactly, are they asking? And does God provide us with an answer? Alan Sidelle investigates.

The distinction between lying and mere misleading is commonly tied to the distinction between saying and conversationally implicating. Many definitions of lying are based on the idea that liars say something they believe to be false, while misleaders put forward a believed-false conversational implicature. The aim of this paper is to motivate, spell out, and defend an alternative approach, on which lying and misleading differ in terms of commitment: liars, but not misleaders, commit themselves to something they believe (...) to be false. This approach entails that lying and misleading involve speech-acts of different force. While lying requires the committal speech-act of asserting, misleading involves the non-committal speech-act of suggesting. The approach leads to a broader definition of lying that can account for lies that are told while speaking non-literally or with the help of presuppositions, and it allows for a parallel definition of misleading, which so far is lacking in the debate. (shrink)

The present paper focuses on the use of deliberately misleading or unintentionally misinformative phrases related to the so called “Polish concentration camp” issue. This problem has been gaining increasing attention in the Polish media and political sphere. In the article I present the background of the problem including the current legal situation, as well as a linguistic analysis of a selection of problematic collocations. I attempt to maintain an objective stance and refrain from passing any emotional judgement on the (...) issue, providing, at the same time, an in-depth analysis of the linguistic data. I frame the present paper within the cognitive linguistics methodology. I combineGilles Fauconnier and Mark Turner’s (2002)Conceptual Integration TheorywithKerstin Norén and Per Linell’s (2007)concept ofmeaning potentialsin order to account for the emergent and modifiable nature of meanings of complex expressions. (shrink)

We will be concerned with intentionally misleading someone or hindering their ability to properly discern a situation. Thus, we mean communicative acts that are both verbal and non-verbal in nature; they are undertaken both by individuals and on larger human collectives, but also by organizations or institutions; the entities to which these actions are directed may also vary. Most often we stigmatize them as wrong, although in many specific cases we are ready to recognize their rightness. Our goal is (...) to make visible the need to organize these acts from the perspective of a philosophically defined person-society relationship. We will also draw attention to the conditions that such depictions should meet. (shrink)

Thinking about misleading higher-order evidence naturally leads to a puzzle about epistemic rationality: If one’s total evidence can be radically misleading regarding itself, then two widely-accepted requirements of rationality come into conflict, suggesting that there are rational dilemmas. This paper focuses on an often misunderstood and underexplored response to this (and similar) puzzles, the so-called conflicting-ideals view. Drawing on work from defeasible logic, I propose understanding this view as a move away from the default metaepistemological position according to (...) which rationality requirements are strict and governed by a strong, but never explicitly stated logic, toward the more unconventional view, according to which requirements are defeasible and governed by a comparatively weak logic. When understood this way, the response is not committed to dilemmas. (shrink)

Attempts to conduct systematic reviews of ethical arguments in bioethics are fundamentally misguided. All areas of enquiry need thorough and informative literature reviews, and efforts to bring transparency and systematic methods to bioethics are to be welcomed. Nevertheless, the raw materials of bioethical articles are not suited to methods of systematic review. The eclecticism of philosophy may lead to suspicion of philosophical methods in bioethics. Because bioethics aims to influence medical and scientific practice it is tempting to adopt scientific language (...) and methods. One manifestation is the increasing innovation in, and use of, systematic reviews of ethical arguments in bioethics. Yet bioethics, as a broadly philosophical area of enquiry, is unsuited to systematic review. Bioethical arguments are evaluative, so notions of quality and bias are inapplicable. Bioethical argument is conceptual rather than numerical, and the classification of concepts is itself a process of argument that cannot aspire to neutrality. Any ‘systematic review’ of ethical arguments in bioethics thus falls short of that name. Furthermore, labels matter. Although the bioethics research community may find that adopting the language and the outward methods of clinical science offers apparent prospects of credibility, policy influence and funding, we argue that such misdirection carries risks and is unlikely to pay dividends in the long term. Bioethical sources are amenable to the review methods of the social sciences, and it is on these methods that specific methods of bioethics literature review should be built. (shrink)

PCCP is the much discussed claim that the probability of a conditional A → B is conditional probability. Triviality results purport to show that PCCP – as a general claim – is false. A particularly interesting proof has been presented in (Hájek, 2011), who shows that – even if a probability distribution P initially satisfied PCCP – a rational update can produce a non-PCCP probability distribution. We argue that the notion of rational update in this argumentation is construed in much (...) too broad a way. In order to make the argumentation precise, we discuss the general rules for modeling conditionals in probability spaces and present formalized version(s) of PCCP and of minimal assumptions concerning the appropriate spaces. Using the introduced apparatus we give a detailed analysis of Hájek’s (2011) triviality proof and show that it is based on an application of revision rules which allow one to construct probability distributions violating not only PCCP, but also fundamental properties of conditionals. This means that they do not really provide arguments against PCCP, properly formalized. We also discuss a Dutch Book argument which shows that the updated belief system is not coherent. This gives an additional, strong argument against accepting the update rules. We also discuss the Converse Dutch Book theorem and argue, that even if the produced probability measure seems to violate it, it cannot serve as the counterexample, as it is not an appropriate model for conditionals. Ultimately, we show that important arguments against PCCP fail. (shrink)

Informed consent requirements for medical research have expanded over the past half-century. The Declaration of Helsinki now includes an explicit positive obligation to inform subjects about funding sources. This is problematic in a number of ways and seems to oblige researchers to disclose information irrelevant to most consent decisions. It is argued here that such a problematic obligation involves an “informational fallacy.” The aim in the second part of the paper is to provide a better approach to making sense of (...) how a failure to inform about funding sources wrongs subjects: by making appeals to obligations to refrain from misleading by omission. This alternative approach—grounded in a general obligation to refrain from misleading, an obligation that is independent of informed consent—provides a basis for a norm that protects subjects’ interests, without the informational fallacy. The approach developed here avoids the problems identified with the currently specified general obligation to inform about funding sources. (shrink)

This chapter argues that Gilbert Ryle’s account of misleading expressions, which is rightly considered a milestone in the history of analytic philosophy, is continuous with Brentano’s. Not only did they identify roughly the same classes of misleading expressions, but their analyses are driven by a form of ontological parsimony which sharply contrasts with rival views in the Brentano School, like those of Meinong and Husserl. Section 1 suggests that Ryle and Brentano share a similar notion of analysis. Section (...) 2 spells out the notion of misleading expression by means of the surface-grammar/truth-conditions distinction, which I argue is implicit in their accounts. Section 3 zooms in on a specific class of misleading expressions, namely expressions about ficta. Finally, Section 4 draws the consequences of what precedes for a correct understanding of the notion of meaning. (shrink)

We revisit the concept of de Sitter (dS) ‘tachyonic’ scalar fields, characterized by discrete negative squared mass values, and assess their physical significance through a rigorous Wigner-inspired group-theoretical analysis. This perspective demonstrates that such fields, often misinterpreted as inherently unstable due to their mass parameter, are best understood within the framework of unitary irreducible representations (UIRs) of the dS group. The discrete mass spectrum arises naturally in this representation framework, offering profound insights into the interplay between dS relativity and quantum (...) field theory. Contrary to their misleading nomenclature, we argue that the ‘mass’ parameter associated with these fields lacks intrinsic physical relevance, challenging traditional assumptions that link it to physical instability. Instead, any perceived instability originates from mismanagement of the system’s inherent gauge invariance rather than the fields themselves. A proper treatment of this gauge symmetry, particularly through the Gupta–Bleuler formalism, restores the expected characteristics of these fields as free quantum entities in a highly symmetric spacetime. This study seeks to dispel misconceptions surrounding dS ‘tachyonic’ fields, underscoring the importance of precise terminology and robust theoretical tools in addressing their unique properties. (shrink)

Some bioethicists argue that a doctor may frame treatment options in terms of effects on survival rather than on mortality in order to influence patients to choose the better option. The debate over such framing typically assumes that the survival and mortality frames convey the same numerical information. However, certain empirical findings contest this numerical equivalence assumption, demonstrating that framing effects may in fact be due to the two frames implying different information about the numerical bounds of survival and mortality (...) rates. In this paper, I use these findings to argue that framing is presumptively wrong because it violates the duty of proper disclosure. Along the way, I highlight morally relevant features affecting the permissibility of framing, tackle three objections and draw some general lessons for the ethics of nudging. (shrink)

The aim of this paper is to argue that lying differs from mere misleading in a way that can be morally relevant: liars commit themselves to something they believe to be false, while misleaders avoid such commitment, and this difference can make a moral difference. Even holding all else fixed, a lie can therefore be morally worse than a corresponding misleading utterance. But, we argue, there are also cases in which the difference in commitment makes lying morally better (...) than misleading, as well as cases in which the difference is not morally relevant. This view conflicts with the two main positions philosophers have defended in the ethics of lying and misleading, which entail either that lying is in virtue of its nature worse than misleading or that there is no morally relevant difference between lying and misleading. (shrink)

We have no reason to believe that reasons do not exist. Contra Bart Streumer’s recent proposal, this has nothing to do with our incapacity to believe this error theory. Rather, it is because if we know that if a proposition is true, we have no reason to believe it, then we have no reason to believe this proposition. From a different angle: if we know that we have at best misleading reasons to believe a proposition, then we have no (...) reason to believe it. This has two consequences. Firstly, coming close to believing the error theory is idle or pointless. Secondly, philosophers who argue that believing sweeping theories like determinism or physicalism is self-defeating because they are either false or believed for no reason pursue a worthwhile argumentative strategy. (shrink)

Deleuze, G., Guattari, F., 2019. Kas yra filosofija? Vertė Daina Habdankaitė, Nijolė Keršytė. Vilnius: Jonas ir Jokūbas, 242 p. ISBN 978-609-8236-06-4.

Evidentialism as an account of theoretical rationality is a popular and well-defended position. However, recently, it's been argued that misleading higher-order evidence (HOE) – that is, evidence about one's evidence or about one's cognitive functioning – poses a problem for evidentialism. Roughly, the problem is that, in certain cases of misleading HOE, it appears evidentialism entails that it is rational to adopt a belief in an akratic conjunction – a proposition of the form “p, but my evidence doesn't (...) support p” – despite it being the case that believing an akratic conjunction appears to be clearly irrational. In this paper, I diffuse the problem for evidentialism using the distinction between propositional and doxastic rationality. I argue that, although it can be propositionally rational to believe an akratic conjunction (according to evidentialism), one cannot inferentially base an akratic belief in one's evidence, and, thus, one cannot doxastically rationally possess an akratic belief. In addition, I address the worry that my solution to the puzzle commits evidentialists to the possibility of epistemic circumstances in which a proposition, p, is propositionally rational to believe (namely, an akratic conjunction), yet one cannot, in principle, (doxastically) rationally believe p. As I demonstrate, cases of misleading HOE are not the only types of cases that force evidentialists to accept that propositional rationality does not entail the possibility of doxastic rationality. There are no new problems raised by misleading HOE that weren't already present in cases involving purely first-order evidence. (shrink)

ABSTRACTResearch has shown that memory predictions are higher for emotional words, pictures, and facial expressions, relative to neutral stimuli, with recognition memory performance often not follo...

This article discusses recent work on lying and its relation to deceiving and misleading. Two new developments in this area are considered: first, the acknowledgment of the phenomenon of lying without the intent to deceive , and second, recent work on the distinction between lying and merely misleading. Both are discussed in relation to topics in philosophy of language, the epistemology of testimony, and ethics. Critical surveys of recent theories are offered and challenges and open questions for further (...) research are indicated. (shrink)

Eighty years after de Broglie’s, and a little more than half a century after Bohm’s seminal papers, the de Broglie–Bohm theory (a.k.a. Bohmian mechanics), which is presumably the simplest theory which explains the orthodox quantum mechanics formalism, has reached an exemplary state of conceptual clarity and mathematical integrity. No other theory of quantum mechanics comes even close. Yet anyone curious enough to walk this road to quantum mechanics is soon being confused by many misleading signposts that have been put (...) up, and not just by its detractors, but unfortunately enough also by some of its proponents. This paper outlines a road map to help navigate ones way. (shrink)

The standard conception of misleading evidence has it that e is misleading evidence that p iff e is evidence that p and p is false. I argue that this conception yields incorrect verdicts when we consider what it is for evidence to be misleading with respect to questions like whether p. Instead, we should adopt a conception of misleading evidence according to which e is misleading with respect to a question only if e is in-fact (...) irrelevant to that question – a relation that requires that e fail to be both explanatorily connected to and evidence for any truth that answers the question. This modified conception allows e to be non-misleading evidence with respect to a question even if e is evidence for the false answer to that question. It also points toward a new argument for and explanation of the truth of a central premise – what Maria Lasonen-Aarnio dubs “Entitlement” – that generates the infamous dogmatism puzzle. (shrink)

Are philosophers regularly led into error by misleading pictures, grammatical appearances, illusions and fictions? An affirmative answer to this question lies at the heart of the writings of the later Wittgenstein on mind and language. Another affirmative answer was given much earlier by Anton Marty. The two Austrian philosophers think that philosophers regularly succumb to certain temptations which lie in natural language. Many of the examples given by the two philosophers are indeed the same. I set out the similarities (...) between the two accounts of misleading pictures and argue that many aspects of the two accounts can be defended independently of the very different conceptions of the philosophy of Marty and Wittgenstein. The paper shows how important it is to consider Wittgenstein’s Austrian predecessors if he is to be understood. (shrink)

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

Although we need the good witness of others to form our best selves, an argument can be made that we need to study the dark side of the equation as well. The understanding and analysis of bad leaders/misleaders is an important component of leadership studies. However, we argue that bad leaders should never be defined as leaders. Leadership aims at the good of its communities, while misleaders do not. Ethics, therefore, is not only essential to the practice of leadership but (...) to the very meaning of the term. (shrink)

We intuitively make a distinction between _lying_ and _misleading_. On the explanation of this phenomenon favored here—the _adverbial_ account—the distinction tracks whether the content and its truth-committing force are literally conveyed. On an alternative _commitment_ account, the difference between lying and misleading is predicated instead on the strength of assertoric commitment. One lies when one presents with full assertoric commitment what one believes to be false; one merely misleads when one presents it without full assertoric commitment, by merely hinting (...) or otherwise implying it. Now, as predicted by the well-supported assumption that we can also assert with pictures, the lying/misleading distinction appears to intuitively show up there too. Here I’ll explain how the debate confronting the two accounts plays out both in general and in that case, aiming to provide support for the adverbial account. (shrink)

Berkeley's essay on vision was published in the spring of 1709. It was recognised at once as a book of considerable importance, and there was a second edition within the first year. The author was still only 24. His design, he wrote, was to show the ‘manner we perceive by sight the distance, magnitude and situation of objects’. Hitherto, writers on optics had ‘proceeded on wrong principles’.

False beliefs and misleading evidence have striking similarities. In many regards, they are both epistemically bad or undesirable. Yet, some epistemologists think that, while one’s evidence is normative (i.e., one’s available evidence affects the doxastic states one is epistemically permitted or required to have), one’s false beliefs cannot be evidence and cannot be normative. They have offered various motivations for treating false beliefs differently from true misleading beliefs, and holding that only the latter may be evidence. I argue (...) that this is puzzling: If misleading evidence and false beliefs share so many important similarities, why treat them differently? I also argue that, given the striking similarities between false beliefs and misleading evidence, many arguments for the factivity of evidence overgeneralize. That is, if these arguments were conclusive, they would also entail that the evidence cannot be misleading. But this is an overgeneralization, since the evidence can be misleading. (shrink)

Gilbert Harman has presented an argument to the effect that if S knows that p then S knows that any evidence for not-p is misleading. Therefore S is warranted in being dogmatic about anything he happens to know. I explain, and reject, Sorensen's attempt to solve the paradox via Jackson's theory of conditionals. S is not in a position to disregard evidence even when.

Carman argues, in ‘The electrons of the dinosaurs and the center of the Earth’, that we may have more reason to be realists about dinosaurs than about electrons, because there are plenty of observable analogues for dinosaurs but not for electrons. These observable analogues severely restrict the range of plausible ontologies, thus reducing the threat of underdetermination. In response to this argument, I show that the observable analogues for ancient organisms are a mixed epistemic blessing at best, and I discuss (...) some cases from the history of paleontology in which the observable analogues—ducks, shrimp, and lizards—have led scientists into persisting error. I also give reasons for thinking that underdetermination will be just as serious a problem in historical as in experimental science. I conclude that Carman has not succeeded in showing that dinosaurs ‘come off better’ than electrons.Keywords: Paleontology; Pessimistic induction; Realism; Unobservables. (shrink)

This essay argues that the distinction between lying and misleading while not lying is sensitive to discourse structure. It shows that whether an utterance is a lie or is merely misleading sometimes depends on the topic of conversation, represented by so-called questions under discussion. It argues that to mislead is to disrupt the pursuit of the goal of inquiry—that is, to discover how things are. Lying is seen as a special case requiring assertion of disbelieved information, where assertion (...) is characterized as a mode of contributing information to a discourse that is sensitive to the state of the discourse itself. The resulting account is applied to a number of ways of exploiting the lying-misleading distinction, involving conversational implicature, incompleteness, presuppositions, and prosodic focus. The essay shows that assertion, and hence lying, is preserved from subquestion to superquestion under a strict entailment relation between questions, and it discusses ways of lying and misleading in relation to multiple questions. (shrink)

People condemn inequalities for many reasons. For example, many who have no concern with distribution per se criticize inequalities in health care, because these inequalities lessen the benefits provided by the resources that are devoted to health care. Others who place no intrinsic value on distribution believe that a just society must show a special concern for those who are worst off. Some people, on the other hand, do place an intrinsic value on equality of distribution, regardless of its contribution (...) to other goals. Derek Parfit and Larry Temkin call these people "egalitarians." I shall always employ quotation marks when referring to "egalitarians" in this special sense, because, as I shall argue, this terminology is misleading. One of its unhappy implications is that almost all egalitarians are not "egalitarians.". (shrink)

According to Keith Lehrer’s coherence theory, knowledge is true acceptance whose justification is undefeated by a falsehood. It has recently become clear that Lehrer’s handling of important Gettier-inspired problems depends upon his position that only falsehoods accepted by the subject can act as defeaters of knowledge. I argue against this and present an example in which an unreckoned truth---one neither believed nor believed to be false by the subject---defeats knowledge. I trace the negative implications of this matter for the coherence (...) theory. (shrink)