To find more information about Rowman and Littlefield titles, please visit www.rowmanlittlefield.com.

We propose that Mealey's model is limited in its description of sociopathy because it does not provide an adequate role for the main organ mediating genes and behavior, namely, the brain. Further, on the basis of our research, we question the view of sociopaths as a homogeneous group.

Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management. In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that (...) highly narcissistic CEOs not only strive to influence stakeholders’ perception of current performance. We conclude that they also assess their potential to influence perception of current and future earnings. The results imply that highly narcissistic CEOs’ accounting choices are driven by self-serving behavior rather than by the intention to provide additional information to the market. When earnings management techniques are used to derive personal advantage from the presentation of a firm’s earnings, the literature refers to this as a case of low earnings quality reflecting unethical behavior. Accordingly, this study contributes to the field of business ethics by showing that CEO narcissism is related to low earnings quality in that it is associated to discretionarily decreasing accruals. (shrink)

Papers presented at the Lukaacs Symposium held at Concordia University (Montreal, Canada) from October 10-12, 1985.

Examines men's efforts to escape from the fear of death by performing acts of human wickedness through socially-sanctioned institutions.

This article addresses the question whether companies benefit from their commitment to corporate social responsibility. The authors argue that firms which score high on CSR activities build investor confidence and find evidence that they benefit from lower information asymmetry. The authors measure information asymmetry by insider trading, which is defined as the trading of a company’s shares by corporate insiders who have an information advantage with the aim to reap gains or avoid losses. Using a sample of U.S. firms listed (...) in the MSCI World Index during the period 2004 to 2013 and the firm- and industry-level CSR rating from Global Engagement Service, the authors show that insider transactions in firms with a high score on CSR activities lead to lower abnormal returns. This investigation extends current literature on the business case for CSR by explaining the influence of CSR activities on asymmetric information. (shrink)

Many readings of the Parable of the Labourers in the vineyard want to treat the owner as representing God. Knowledge of actual agricultural practices relating to the management of vineyards suggest, on the contrary, that the details of the parable obstruct an easy identification of the owner with God, and that he displays unusual behaviour not only by paying all the labourers the same wage, but by his very intervention in the hiring process. The conclusion reached is that the parable (...) constructs the vineyard owner, typically one of the nouveau riche who lived in cities, not only as a ‘good employer’ but also, contrary to expectation, as a patron who intervened well beyond the strict norms of economic exchange. (shrink)

_A Companion to Metaphysics_ provides a survey of the whole of metaphysics and includes articles by many of the most distinguished scholars in the field.

Drawing from religion and the human sciences, particularly psychology after Freud, the author attempts to demonstrate that the fear of death is man's central ...

2. The equal status mentioned in Thesis 2 need not mean, "equally concrete" or "inclusive," but only, "equally real," where "real" means having a character of its own with reference to which opinions can be true or false. But becoming or process is alone fully concrete or inclusive, since if A is without becoming, and B becomes, then the togetherness of AB also becomes. A new constituent means a new totality. In this sense, becoming is the ultimate principle.