The metaverse concept constructs a virtual world parallel to the real world. The social economic dynamics model establishes a systematic model for social economic dynamics simulation that integrates macroeconomy and microeconomy based on modeling mechanism of the new theory of value by analogy with Newtonian mechanics and the modeling approach of Agent-based computational economics. This article describes the SED model’s modeling mechanisms, modeling rules, and behavior equations. At the same time, this article introduces the methods, testing standards, and some typical (...) cases about using the SED model to generate the economic digital twin systems. By doing so, we hope to demonstrate that the method of computer simulation experiment based on the SED model is a scientific empirical method, which has more advantages than the existing empirical research methods in economics. The SED model, which can be fully used to form an economic engine and construct a virtual economic system by digital twin method, can be integrated with the extant physical engine in the metaverse concept to build a virtual world consisting of physics, economy, culture, and politics that is close to and coexists with reality. (shrink)

: It is argued here that ancient Chinese convictions-that appearances and truth, the outer and the inner, and everything else in the universe are correlated; that the outer can change the inner; and that the cosmos and human society are inherently hierarchical-gave rise to the Confucian politicization of appearance, and this culminated in the rites' stringent requirements of reverence and gravity from the traditional Chinese junzi (the morally and often socially superior man) during public appearances, thereby causing his humor to (...) fade and vanish in public, thanks to an apparently natural antithesis between reverence/gravity and laughter/humor. (shrink)

Artificial Intelligence (AI) has permeated every section of human life. Some even suggest that artificial moral advisors (AMAs)—that is, AI-driven artefacts designed to assist human moral growth by providing moral advice—can help humans to lead virtuous lives. With a focus on Thomas Aquinas's theological virtue ethics, this article will argue that AMA projects are cast into question because, theologically speaking, the cultivation of virtues and moral growth are inseparable from hope and patience given through God's grace, which is immeasurable and (...) cannot be reductively mathematised into AI models. Moreover, the tension between AI's efficiency and patient moral life offers further criticism of AMAs. That said, the theology of patience brings forth a conceptual apparatus through which to qualify the virtuous AMA as a tool to bring together human moral advisors as silent hearers and human moral advisees as patient inquirers. (shrink)

Online learning resources play an important role in teaching and learning in the process of online learning. Teachers will be satisfied with selectable and suitable online learning resources, which can promote their self-efficacy to facilitate online teaching and learning. This study proposed a model to examine the effects of the selectivity of online learning resources and the suitability of online learning resources on teachers’ online teaching satisfaction, and the mediating role of technology self-efficacy and online teaching self-efficacy between them. The (...) results indicated that SE-OLR and SU-OLR positively affected teachers’ online teaching satisfaction; TECHN-SE and OT-SE positively influenced teachers’ online teaching satisfaction, while TECHN-SE and OT-SE played mediating roles between SE-OLR and SU-OLR and teachers’ online teaching satisfaction. The findings have implications for the design and development of online learning resources to improve teachers’ satisfaction and facilitate students’ learning effectiveness and teachers’ online teaching. (shrink)

The purpose of this study is to analyze the relationship between psychology and modern art design education in colleges, and to provide the basis for improving the quality of art education in colleges. Based on the relevant theory, the characteristics of educational psychology and art psychology and the correlation between them were analyzed from the angle of art education. According to the characteristics of college students' psychological development, the significance of art psychology-related courses was analyzed. Through the form of questionnaire, (...) a total of 200 students were randomly selected from Xi'an Academy of Fine Arts and Xi'an University of Science and Technology, respectively. A total of 400 questionnaires were issued, and 382 valid questionnaires were recovered. The results show that almost all students in two colleges think pedagogy and educational psychology are the theoretical basis for art teachers, while less than one-third of students in Xi'an University of Science and Technology think that art psychology is the theoretical basis for art teachers. The difference between the students' aesthetic and life values in the two colleges is significant. In the 15 directions of life values, there are significant differences in five directions: spirit—material, enrichment—emptiness, enthusiasm—apathy, hope—despair, and dedication—acceptance. It shows that the psychological and values of college students are changeable, and the educators should pay attention to the education in the related fields of psychology. This exploration was conducted based on educational psychology, which is of great significance for improving the educational level of art psychology in colleges and enable students to form correct aesthetic standards and life values. (shrink)

With the increasing level of internationalization in higher education, the number of international students in mainland China is rapidly increasing. However, limited research has considered that student results may be affected by a reduced motivation to learn. Therefore, the aim of this research is to explore the effect of the learning motivation on the learning outcomes of international students and the moderating role of learning experience. A sample of 130 international students from 23 countries studying in mainland China was analyzed. (...) The study found a significant correlation between the learning motivations and international students' learning outcomes. It was also determined that learning experience has significantly enhances the relationship between learning motivation and the learning outcomes of international students. This study contributes to the higher education literature of on learning motivation by students and learning outcomes. (shrink)

ABSTRACTNumerous studies have found that shame increases individuals’ anger at others. However, according to recent theories about the social function of shame and anger at others, it is possible that shame controls individuals’ anger at others in specific conditions. We replicated previous findings that shame increased individuals’ anger at others’ unfairness, when others were not aware of the individual’s experience of shameful events. We also found for the first time that shame controlled or even decreased individuals’ anger at others’ unfairness, (...) when others were aware of the individual’s experience of shameful events. The results were consistent when shame was induced by either a recall paradigm or an imagination paradigm, and in either the ultimatum game or the dictator game. This suggests that shame strategically controls individuals’ anger at others to demonstrate that they are willing to benefit others, when facing the risk of social exclusion. Our findings highlight the interpersonal function of... (shrink)

To improve the problems of inconvenient communication in the manufacturing industry, the ineffective use of resources, and the inability to efficiently complete manufacturing tasks, resource sharing has become an important model to promote the transformation and upgrading of the manufacturing industry. We used multiagent modeling to construct a resource-sharing model and take Baosteel as the micro background and the manufacturing industry as the macro background. Under this model, we discovered the effect of resource sharing on the efficiency of intelligent manufacturing (...) under network collaboration through system dynamics research. We built and simulated a dynamic model of system dynamics that couples the two backgrounds and have given policy suggestions according to the simulation result. (shrink)

Background Informed consent is often cited as the “cornerstone” of research ethics. Its intent is that participants enter research voluntarily, with an understanding of what their participation entails. Despite agreement on the necessity to obtain informed consent in research, opinions vary on the threshold of disclosure necessary and the best method to obtain consent. We aimed to investigate Australian researchers’ views on, and their experiences with, obtaining informed consent. Methods Semi-structured interviews were conducted with 23 researchers from NSW institutions, working (...) in various fields of research. Interviews were analysed and coded to identify themes. Results Researchers reported that consent involved information disclosure, understanding and a voluntary decision. They emphasised the variability of consent interactions, which were dependent on potential participants’ abilities and interests, study complexity and context. All researchers reported providing written information to potential participants, yet questioned the readability and utility of this information. The majority reported using signed consent forms to ‘operationalise’ consent and reported little awareness of, and lack of support in implementing more dynamic informed consent procedures, such as verbal informed consent, that was fit for the purposes of their studies. Views on Human Research Ethics Committees varied. Some reported inconsistent, arduous inputs on the information form and consent process. Others expressed reliance on HRECs for guidance, viewing them as institutional safeguards. Conclusions This study highlights the importance of transparent relationships, both between researchers and participants, and between researchers and HRECs. Where the relationship with study participants was reported as more robust, researchers felt that they were better able to ensure participants made better, more informed decisions. Where the relationship with HRECs was reported as more robust, researchers were more likely to view them as institutional safeguards, rather than as bureaucratic hindrances. Conscientious and mindful researchers are paramount to ensuring the procedure accommodates individual requirements. This study advocates that when designing ethical informed consent practices, researchers should be integrated as autonomous players with a positive input on the process, rather than, in the worst case, predatory recruiters to be curtailed by information forms and oversight. (shrink)

To explore the motivations underpinning corporate social responsibility (CSR) decisions in China, a country characterized by extensive government intervention, this paper investigates whether building a good relationship with the government is a political incentive that is driving firms to conduct CSR by examining the effects of political connections on the latter. Our results indicate that politically connected firms exhibit better CSR. However, the effect is considerably more significant for firms with existing political relationships. Additionally, findings show that the effect is (...) more prominent in firms for which political connections are more valuable, namely, non‐state‐owned enterprises, small firms, and firms operating in less market‐oriented cities, indicating that CSR can serve as a differentiation strategy to compete against other bidders. Dividing CSR activities into economic, environmental and social aspects, we find that the social‐based activities are more likely to be driven by political motivations. By categorizing CSR and political connections, this paper not only expands the scope of political CSR and renders the generated results that have been mixed together more distinguishable, but also provides a more precise understanding of the fundamental drivers of CSR in China from the perspective of resource exchange. (shrink)

Herring and mackerel are two of the most important pillars of Scottish fisheries. In recent years, global warming has caused a gradual rise in ocean temperatures. In order to survive and reproduce, herring and mackerel populations will migrate. This will have a huge impact on Scotland’s fisheries. Therefore, we need to predict the relocation of fish stocks in advance, make timely adjustments to the fishing range, and minimize the loss of the fishing industry. In this article, we subdivide the research (...) target sea area into 39 regions, establish the optimal SARIMA model for each region based on the collected seawater temperature time series data, and take region 13 and region 15 as examples to fit the ARIMA and ARIMA models with a period of 12. The results show that the SARIMA model fits well in all regions and predicts the temperature changes in the studied sea area from 2021 to 2050. Finally, according to the predicted sea temperature in different periods, the migration position of the fish school is predicted. (shrink)

NIMBY projects are easily stigmatized due to their environmental risk. Stigmatization enlarges residents’ risk perception, urges residents to spread information, and takes actions to resist project implementation, causing environmental mass emergency. Taking paraxylene project as an example, information dissemination model of NIMBY project under stigmatization based on SEIR model in small world network was established, and the information dissemination process and characteristics of NIMBY project under stigmatization were simulated and analysed. The results show that the public risk perception deviation caused (...) by stigmatization promotes residents to disseminate information; stigmatization has a greater impact on the information dissemination of NIMBY project with low environmental risk; stigmatization accelerates the speed of information dissemination and increases the number of residents participating in information dissemination in different dissemination environment. The contribution of this paper is that SEIR model in small world network is used to verify the role of stigmatization in promoting information dissemination of NIMBY project by comparing the information dissemination before and after stigmatization. (shrink)

In this paper, we consider a pseudo-parabolic equation, which was studied extensively in recent years. We generalize and extend the existing results in the following three aspects. First, we consider the vacuum isolating phenomenon with the initial energy \\) satisfying \\le 0\) and \ (...) asymptotic behaviors of the solutions and the energy functional. Generally speaking, we establish the exponential decay of the solutions and energy functional when the solutions exist globally, and the concrete decay rate is given. As for the blow-up solutions, we prove that the solutions grow exponentially and obtain the behavior of energy functional as the time t tends to the maximal existence time. We get further two necessary and sufficient conditions for the solutions existing globally and blowing up in finite time, respectively, under the assumption that \shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 562-576, April 2022.

Using a panel data of 806 U.S. firms from 2006 to 2015, we find that in their ratings of corporate social responsibility performance, firms with top managers who attended religiously affiliated schools outperform their peers with no such managers. The positive relationship between religious school attendance and CSR performance is stronger among firms with lower level of community religiosity or less external monitoring. Our findings lend support to early theoretical work that suggests managerial CSR-oriented values can be key motivating factors (...) for CSR initiatives. (shrink)

Pneumatic muscle actuators own excellent compliance and a high power-to-weight ratio and have been widely used in bionic robots and rehabilitated robots. However, the high nonlinear characteristics of PMAs due to inherent construction and pneumatic driving principle bring great challenges in applications acquired accurately modeling and controlling. To tackle the tricky problem, a single PMA mass setup is constructed, and a back propagation neural network is employed to identify the dynamics of the setup. An offline model is built up using (...) sampled data, and online modifications are performed to further improve the quality of the model. An adaptive controller based on BPNN is designed using gradient descent information of the built-up model. Experiments of identifying the PMA setup using BPNN and position tracking by adaptive BPNN controller are performed, and results demonstrate the good capacity in accurate controlling of the PMA setup. (shrink)

Introduction : towards philosophy of scientific practice -- The origin of the concept of practice -- Scientific practice: significance, types and scopes -- The nature of scientific practice -- The nature of knowledge : the local knowledge -- Knowledge and power -- The contextual normativity of scientific practice -- Philosophy of scientific practice and naturalism (I) -- Philosophy of scientific practices and naturalism (II) -- Philosophy of scientific practice and relativism -- Partner of philosophy of scientific practice : philosophy of (...) scientific experimentation -- New empiricism : close relative of philosophy of scientific practice -- The starting point of scientific research: opportunity, question, or observation? -- New solution for the old problem : the relationship among observation, experiment and theory -- New studies on replicability of scientific experiment -- Local knowledge (I) : traditional chinese medicine (TCM) -- Local knowledge (II) : chinese theory of fengshui -- Local knowledge (III) : ethnobotany -- Conclusion : scientific practice in ongoing and unlimited process. (shrink)

Resumen: La filosofía China es una filosofía de la ecología. El problema fundamental de la filosofía China es la relación entre el cielo y el hombre, es decir, la relación entre la naturaleza y el hombre. Esto es evidente en las principales escuelas de la filosofía China, como el confucianismo y el taoísmo. Una correcta comprensión y evaluación de la filosofía ecológica China tiene un importante significado práctico para nosotros para reflexionar sobre el desequilibrio ecológico y el deterioro ambiental causado (...) por la civilización industrial creada bajo la guía del concepto mecánico de naturaleza y antropocentrismo, y para reexaminar la forma de la existencia humana, el desarrollo, el pensamiento y los valores. Este artículo tiene como objetivo explorar los elementos de la eco-filosofía en la filosofía China y analizar su influencia en el concepto, el valor y la práctica de la civilización ecológica. (shrink)

During the COVID-19 pandemic, online health platforms and physicians’ online knowledge sharing played an important role in public health crisis management and disease prevention. What influences physicians’ online knowledge sharing? From the psychological perspective of stimulus–response, this study aims to explore how patients’ visit and patients’ consultation influence physicians’ online knowledge sharing considering the contingent roles of physicians’ online expertise and online knowledge sharing experience. Based on 6-month panel data of 45,449 physician–month observations from an online health platform in China, (...) the results indicate that both patients’ visit and patients’ consultation are positive related to physicians’ online knowledge sharing. Online expertise weakens the positive effect of patients’ consultation on physicians’ online knowledge sharing. Online knowledge sharing experience weakens the positive relationship between visit of patient and physicians’ online knowledge sharing, and enhances the positive relationship between patients’ consultation and physicians’ online knowledge sharing. This study contributes to the literatures about stimulus–response in psychology and knowledge sharing, and provides implications for practice. (shrink)

Vehicle type recognition algorithms are broadly used in intelligent transportation, but the accuracy of the algorithms cannot meet the requirements of production application. For the high efficiency of the multilayer perceptive layer of Network in Network, the nonlinear features of local receptive field images can be extracted. Global average pooling can avoid the network from overfitting, and small convolution kernel can decrease the dimensionality of the feature map, as well as downregulate the number of model training parameters. On that basis, (...) the residual error is adopted to build a novel NIN model by altering the size and layout of the original convolution kernel of NIN. The feasibility of the algorithm is verified based on the Stanford Cars dataset. By properly setting weights and learning rates, the accuracy of the NIN model for vehicle type recognition reaches 97.2%. (shrink)

The application of AI in healthcare has dramatically changed the practice of medicine. In particular, AI has been implemented in a variety of roles that previously required human physicians. Due to AI's ability to outperform humans in these roles, the concern has been raised that AI will completely replace human physicians in the future. In this paper, it is argued that human physician's ability to embellish the truth is necessary to prevent injury or grief to patients, or to protect patients’ (...) feelings. Such embellishments are usually defined as “white lies,” which not only include intentionally providing false, incomplete, or misleading information to patients, but also withholding information. White lies are not uncommon in medical practice, especially in some particular cultures, such as Asia; and to some particular patients, such as children. Here, white lies are defended based on the position of weak paternalism. And although medical AI may surpass human physicians in diagnostic accuracy, efficiency, and treatment, they cannot intentionally lie to patients, which is necessary to prevent injury or grief or to protect patients’ feelings in some cases. From this perspective, it is further argued that AI cannot completely replace human physicians. (shrink)

In order to solve the problem of node information loss during user matching in the existing user identification method of fixed community across the social network based on user topological relationship, Two-Stage User Identification Based on User Topology Dynamic Community Clustering algorithm is proposed. Firstly, we perform community clustering on different social networks, calculate the similarity between different network communities, and screen out community pairs with greater similarity. Secondly, two-way marriage matching is carried out for users between pairs of communities (...) with high similarity. Then, the dynamic community clustering was performed by resetting the different community clustering numbers. Finally, the iteration is repeated until no new matching user pairs are generated, or the set number of iterations is reached. Experiments conducted on real-world social networks Twitter-Foursquare datasets demonstrate that compared with the global user matching method and hidden label node method, the average accuracy of the proposed UIUTDC algorithm is improved by 33% and 26.8%, respectively. In the case of only user topology information, the proposed UIUTDC algorithm effectively improves the accuracy of identity recognition in practical applications. (shrink)

The study examined the development of Chinese as a second language learners’ formulaic knowledge through comparing the processing of Chinese idioms versus non-idiomatic formulaic sequences (FSs) by advanced-level learners (ALs), super-advanced learners (SLs), and native speakers (NSs). Using two phrase acceptability judgment tasks with and without think-aloud protocols, we collected data on participants’ processing accuracy, processing speed, and processing strategies of reading the two types of FSs. Four processing patterns emerged from the analyses of the datasets. First, learners’ processing accuracy (...) and speed increased along with their proficiency. Second, learners’ idiom processing ability was generally lower than that of non-idiom processing ability, but they demonstrated an improving trend as their proficiency level increased. Third, learners’ use of processing strategies did not change much as proficiency rose and demonstrated a categorical difference from NSs. Fourth, all three groups exhibited poorer productive idiom knowledge than productive non-idiom knowledge. The overall findings denote that second language learners’ formulaic knowledge can evolve beyond the lexical plateau as learners move from the advanced to a higher proficiency level, but the productive idiom knowledge can be a long-term problem. The findings provide implications for measuring and teaching Chinese formulaic knowledge at the higher-than-advanced stage. (shrink)

This study proposes a novel fractional-order sliding-mode control strategy with robust switching gain to achieve reliable and high quality of wind-powered microgrid systems. Three fractional-order sliding mode controllers are designed to generate continuous control signals and regulate the outer DC-link voltage loop and inner current loop in the grid-side inverters. High robustness and stability of the grid-side inverter can be guaranteed even in the presence of parameter variations and external disturbances. Owing to the fractional-order sliding manifold and fractional-order integral control (...) law, the chattering is attenuated. The fractional-order robust adaptive switching gain is designed to avoid overestimating the upper bound of matched/unmatched uncertainties, save the control energy, and guarantee the rapidity and robustness of the convergence. Simulations validate the proposed method. (shrink)

This research explored the influencing factors of gender swapping among female players in online games and their impact on online gaming behavior. Based on an online survey of 3,658 female players in China, we found that perceived benefits and the Tanbi tendency, a psychological indulgence in enjoying novels, comics, or series on love and sex between attractive males, were the most important factors for female players to employ male avatars. Sexual orientation, perceived anonymity, and perceived tolerance also had a significant (...) influence on gender swapping. Different from the practical benefits perceived by men who use female avatars in online games, the perceived benefit for female players who use male avatars was to avoid gender discrimination. In order to obtain more freedom and fairer treatment, they chose male avatars for a better experience. Female players with a higher degree of gender swapping showed a stronger aggressiveness and dominant “hyper-masculinity” behavior tendency in the game. Though online virtual worlds may be a convenient place for females to experience gender equality through gender swapping, the findings of this study suggest that gender swapping in games may, to some extent, perpetuate or even reinforce gender stereotypes in the real world. (shrink)

Family socioeconomic status (SES) is known to have a powerful influence on adolescent depression. However, the mechanisms underlying this association are unclear. Here, we explore this issue by testing the potential mediating roles of social support (interpersonal resource) and optimism (intrapersonal resource), based on the predictions of the reserve capacity model (RCM). Participants were 652 adolescents [age range: 11–20 years old, M age = 14.55 years, SD = 1.82; 338 boys (51.80%)] from two junior and two senior high schools in (...) Wuhan, China. They completed questionnaires measuring family SES, perceived social support, optimism, and depression. Results showed, as predicted, (1) SES negatively predicted adolescent depression; (2) social support and optimism serially mediated the relations between SES and depression, consistent with the predictions by the RCM. Specifically, higher SES predicted greater social support and increased optimism, which in turn contributed to reduced depression. The implications of these data to the prevention and interventions of adolescent depression were discussed. (shrink)

The present study investigates reciprocal influences of parental homework support, effort, and math achievement, using two waves of data from 336 9th-graders. Results revealed that higher prior autonomy-oriented support and homework effort resulted in higher subsequent achievement. Higher prior content-oriented support led to higher subsequent effort, but lower subsequent achievement. Additionally, higher prior effort led to higher subsequent autonomy-oriented support. Furthermore, our results supported the structural path invariance over gender. The current investigation advances extant research, by differentiating two forms of (...) parental homework support (autonomy- and content-oriented support), and by showing their respective influences on subsequent homework effort and math achievement. (shrink)

Objective: The objective of this study was to evaluate the psychometric properties of the Chinese version of the decision regret scale. Methods: The data of 704 patients who completed the DRSc were used for the analyses. We evaluated the construct, convergent/discriminant, and known-group validity; internal consistency and test–retest reliability; and the item invariance of the DRSc. A receiver operating characteristic curve was employed to confirm the optimal cutoff point of the scale. Results: A confirmatory factor analysis indicated that a one-factor (...) model fits the data. The internal consistency and test–retest reliability [intraclass correlation coefficient = 0.71] of the DRSc were acceptable. The DRSc demonstrated unidimensionality and invariance for use across the sexes. It was confirmed that an optimal cutoff point of 25 could discriminate between patients with high and low decisional regret during clinical practice. Conclusion: The DRSc is a parsimonious instrument that can be used to measure the uncertainty inherent in medical decisions. It can be employed to provide knowledge, offer support, and elicit patient preferences in an attempt to promote shared decision-making. (shrink)

This paper examines the TCCEC (Traditional Chinese Culture Element Clothing) brand's challenges in integrating traditional Chinese cultural elements within a modern fashion context. Despite a unique artistic appeal, TCCEC faces market performance issues due to unclear positioning, misaligned product development, unengaging marketing, and subpar customer service. The study identifies these shortcomings using qualitative research methods and proposes strategies to enhance brand resonance, product relevance, marketing creativity, and customer satisfaction. The recommendations aim to improve TCCEC's market adaptability and serve as a (...) guide for other brands blending tradition with modernity. (shrink)

Unlike previous studies which generally seem to focus more on Hausa metaphorical expressions, this study investigates a wide range of uses ofίdὸ‘eye’ in its constructional metonymy patterns in the language by exploring corpus data that contain over 300 eye-related expressions. We observe that some constructional metonymies maintain a set of fixed words and syntax in activating conceptual shifts and producing eye metonymies while others have semi-fixed patterns and produce the same metonymies. Lexical items liketsόkάlế,kὰn,ὰ,dὰ, andbὰsίrὰamong others are constant constituents in (...) the constructional metonymies in which they appear. In the metonymic chaining, the basic mapping of eye metonymies occurs via thepart for partrelation under E-metonymies and thesub- for supercategoryrelation under C-metonymies. We also observe that E→E→C coding has the highest chained metonymic structure in the creation of the eye metonymies. Both attributive and predicative colligates motivate metonymic senses in the language. Finally, our analysis reveals that the eye is metonymically conceptualized and semantically extended to various target domains and produces metonymic conceptualizations that make the eye stand for vision, desire, envy, control, attention, perception, person, meeting, brain, intelligence, and so on. (shrink)

In this article, based on the previous works, a new fractional-order financial model is put up. The chaotic behavior of the fractional-order financial model is suppressed by designing an appropriatePDϑcontroller. By choosing the delay as the bifurcation parameter, we establish the sufficient condition to guarantee the stability and the existence of Hopf bifurcation of fractional-order financial model. Also, the influence of the delay and the fractional order on the stability and the existence of Hopf bifurcation of fractional-order financial model is (...) revealed. An example is given to confirm the effectiveness of the analysis results. The main findings of this article play an important role in maintaining economic stability. (shrink)

We examine managers’ earnings forecasts for evidence of incentive alignment or subversion characteristics. We find that forecasts by managers compensated via relative performance (RP) goals are more likely to be pessimistic and less accurate than those by managers compensated via absolute performance (AP) goals. For firms not issuing earnings forecasts, disclosures in Form 10-Ks are more pessimistic for RP firms than for AP firms. Furthermore, we find that RP firms perform worse than AP firms in terms of future stock returns. (...) Overall, our evidence is consistent with a proposition that, contrary to sound ethical business practices, RP managers make self-serving earnings disclosures to subvert the efforts of their peers to meet performance targets more easily. (shrink)