The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...) -those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19, 35-43.], and those resulting from non-fraud. Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management's financial reporting credibility after reviewing a set of postrestatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management's financial reporting credibility are affected both by the postrestatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

What are physical quantities, and in particular, what makes them quantitative? This book presents an original answer to this question through the novel position of substantival structuralism, arguing that quantitativeness is an irreducible feature of attributes, and quantitative attributes are best understood as substantival structured spaces.

The idea that immoral behaviour can sometimes be admirable, and that moral behaviour can sometimes be less than admirable, has led several of its supporters to infer that moral considerations are not always overriding, contrary to what has been traditionally maintained. In this paper I shall challenge this inference. My purpose in doing so is to expose and acknowledge something that has been inadequately appreciated, namely, the moral aspect of nonmoral goods and evils. I hope thereby to show that, even (...) if immorality can be admirable, this poses no threat to morality. (shrink)

_The Foundations of Arithmetic_ is undoubtedly the best introduction to Frege's thought; it is here that Frege expounds the central notions of his philosophy, subjecting the views of his predecessors and contemporaries to devastating analysis. The book represents the first philosophically sound discussion of the concept of number in Western civilization. It profoundly influenced developments in the philosophy of mathematics and in general ontology.

In recent years a novel picture of Mably's thought has begun to emerge within Anglo-American scholarship, suggesting perhaps a constructive alternative to both the �radical� and the �conservative� interpretations. On this reading, Mably should be seen as neither a proto-socialist nor a reactionary thinker, but as a republican -- a classical republican, in fact, whose writing represents a later Gallic contribution to the political tradition founded by Machiavelli and Harrington.3 In fact, nothing is more obvious to any reader than the (...) absolute centrality of the reference to Graeco-Roman antiquity in his writings, from beginning to end -- with precisely that celebration of the �mixed governments� of Sparta and Rome, and intense preoccupation with the politics of �virtue�, that we have come to associate with the civic humanist tradition. The object of this essay is to provide a brief introduction to this �new� Mably. It will do so chiefly through an examination of a single work, albeit a pivotal one in Mably's career. Entretiens de Phocion, a dialogue first published in 1763, introduced in print for the first time most of the major themes of his mature thought; and it remained by far the most popular work to appear in his lifetime. A brief look at it should give us the opportunity to test the cogency of the civic humanist reading of Mably's thought, as well as to suggest something of thespecific character of the French contribution to the �Atlantic republican tradition�. (shrink)

In his award-winning book _The Philosophy of Edmund Husserl: A Historical Development_, J. N. Mohanty charted Husserl's philosophical development from the young man's earliest studies—informed by his work as a mathematician—to the publication of his _Ideas_ in 1913. In this welcome new volume, the author takes up the final decades of Husserl's life, addressing the work of his Freiburg period, from 1916 until his death in 1938. As in his earlier work, Mohanty here offers close readings of Husserl's main texts (...) accompanied by accurate summaries, informative commentaries, and original analyses. This book, along with its companion volume, completes the most up-to-date, well-informed, and comprehensive account ever written on Husserl's phenomenological philosophy and its development. (shrink)