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)

The U.S. Food and Drug Administration's rationale for supporting the development and approval of BiDil for heart failure specifically in black patients was based on under-powered, post hoc subgroup analyses of two relatively old trials , which were further complicated by substantial covariate imbalances between racial groups. Indeed, the only statistically significant difference observed between black and white patients was found without any adjustment for potential confounders in samples that were unlikely to have been adequately randomized. Meanwhile, because the accepted (...) baseline therapy for heart failure has substantially improved since these trials took place, their results cannot be combined with data from the more recent trial amongst black patients alone. There is therefore little scientific evidence to support the approval of BiDil only for use in black patients, and the FDA's rationale fails to consider the ethical consequences of recognizing racial categories as valid markers of innate biological difference, and permitting the development of group-specific therapies that are subject to commercial incentives rather than scientific evidence or therapeutic imperatives. This paper reviews the limitations in the scientific evidence used to support the approval of BiDil only for use in black patients; calls for further analysis of the V-HeFT I and II data which might clarify whether responses to H-I vary by race; and evaluates the consequences of commercial incentives to develop racialized medicines. We recommend that the FDA revise the procedures they use to examine applications for race-based therapies to ensure that these are based on robust scientific claims and do not undermine the aims of the 1992 Revitalization Act. (shrink)

Anthropological insights into the use of race/ethnicity to explore genetic contributions to disparities in health were developed using in-depth qualitative interviews with editorial staff from nineteen genetics journals, focusing on the methodological and conceptual mechanisms required to make race/ethnicity a genetic variable. As such, these analyses explore how and why race/ethnicity comes to be used in the context of genetic research, set against the background of continuing critiques from anthropology and related human sciences that focus on the social construction, structural (...) correlates and limited genetic validity of racial/ethnic categories. The analyses demonstrate how these critiques have failed to engage geneticists, and how geneticists use a range of essentially cultural devices to protect and separate their use of race/ethnicity as a genetic construct from its use as a societal and social science resource. Given its multidisciplinary, biosocial nature and the cultural gaze of its ethnographic methodologies, anthropology is well placed to explore the cultural separation of science and society, and of natural and social science disciplines. Anthropological insights into the use of race/ethnicity to explore disparities in health suggest that moving beyond genetic explanations of innate difference might benefit from a more even-handed critique of how both the natural and social sciences tend to essentialize selective elements of race/ethnicity. Drawing on the example of HIV/AIDS, this paper demonstrates how public health has been undermined by the use of race/ethnicity as an analytical variable, both as a cipher for innate genetic differences in susceptibility and response to treatment, and in its use to identify at greater risk of becoming infected and infecting others. Clearly, a tendency for biological reductionism can place many biomedical issues beyond the scope of public health interventions, while socio-cultural essentialization has tended to stigmatize and the communities where these are more prevalent. (shrink)

Three Traditions of Greek Political Thought: Plato in Dialogue is an analysis of the emergence of Western philosophical and political thought in archaic and classical Greece. With particular focus on Plato, this book is an in-depth study of the contentious dialogue in classical political philosophy.

This study reports the results of a survey of 405 high school students in a school district in the western United States. The data were used to determine why so many students take only the minimal science required for graduation. Key areas addressed included how science is taught; science literacy; science, technology, engineering and mathematics ; science, technology, and society ; and who influences students to take science. Results were directed at how to motivate more students to continue science study (...) beyond the required courses and how to improve the prospect of more students choosing STEM majors in higher education. Key conclusions included that no new science courses are needed to increase enrollments, but existing courses need to be taught differently, specifically with more labs and activities that create more interest and relevance for students. Furthermore, students need more awareness of good reasons for taking science. Last, science instruction must improve. (shrink)

This study reopens the question of the nature of political commitment and its causes during a time that drastically altered the history of the 20th century, the 1920s and 1930s. Focused largely on a body of texts produced by Japanese female writer Miyamoto Yuriko who returned from a three-year long trip to the Soviet Union in late 1920s as a convinced communist, the study offers a comparison with communism renunciation writings produced by leftist Romanian French writer Panait Istrati, as well (...) as other communist and fellow travelers who experienced the same Soviet realities as Miyamoto but with opposite outcomes, such as French writer André Gide. What made those members of the intelligentsia so passionately embrace or renounce certain political ideologies that ultimately changed the face of modern history? (shrink)

This study reopens the question of the nature of political commitment and its causes during a time that drastically altered the history of the 20th century, the 1920s and 1930s. Focused largely on a body of texts produced by Japanese female writer Miyamoto Yuriko who returned from a three-year long trip to the Soviet Union in late 1920s as a convinced communist, the study offers a comparison with communism renunciation writings produced by leftist Romanian French writer Panait Istrati, as well (...) as other communist and fellow travelers who experienced the same Soviet realities as Miyamoto but with opposite outcomes, such as French writer André Gide. What made those members of the intelligentsia so passionately embrace or renounce certain political ideologies that ultimately changed the face of modern history? (shrink)

Behavioral ethics research has focused predominantly on how the attributes of individuals influence their ethicality. Relatively neglected has been how macro-level factors such as the behavior of firms influence members’ ethicality. Researchers have noted specifically that we know little about how a firm’s CSR influences members’ behaviors. We seek to better merge these literatures and gain a deeper understanding of the role macro-level influences have on manager’s ethicality. Based on agency theory and social identity theory, we hypothesize that a company’s (...) commitment to CSR shifts managers’ focus away from self-interests toward the interests of the firm, bolstering resistance to temptation. We propose this occurs through self-categorization and collective identification processes. We conduct a 2 × 2 factorial experiment in which managers make expense decisions for a company with commitment to CSR either present or absent, and temptation either present or absent. Results indicate that under temptation, managers make decisions consistent with self-interest. More importantly, we find when commitment to CSR is present, managers are more likely to make ethical decisions in the presence of temptation. Overall, this research highlights the interactive role of two key contextual factors—temptation and firm CSR commitment—in influencing managers’ ethical decisions. While limited research has highlighted the positive effects that a firm’s CSR has on its employees’ attitudes, the current results demonstrate CSR’s effects on ethical behavior and imply that through conducting and communicating its CSR efforts internally, firms can in part limit the deleterious effects of temptation on managers’ decisions. (shrink)

Persée est un programme de publication électronique de revues scientifiques en sciences humaines et sociales. L'intégralité des collections imprimées de revues est numérisée et mise en ligne sur un portail qui offre un accès à l'ensemble de ces collections et des possibilités avancées d'exploitation de ces corpus numérisés. Les revues font l'objet d'une sélection pour garantir la cohérence de l'offre éditoriale et scientifique du portail. / Persée is a program which was created for the digital publication of scientific journals in (...) the field of the humanities. The entire printed collection of journals is digitized and published online through a portal which offers access to the collections as well as advanced functionalities which facilitate and enhance use of the portal's resources. The journals are selected by an editorial board, thereby guaranteeing the collection's scientific coherence. (shrink)