The book challenges the conventional financial economics paradigm by arguing for the integration of ethics into profit-maximizing behavior. Dobson posits that the current model, which views firms and markets as contractual nexuses, lacks sufficient mechanisms for enforcing these contracts. He contends that ethical behavior, particularly truthfulness and virtue, is not merely a moral imperative but a rational business strategy that enhances contract enforcement and ultimately makes sound business sense.

The book is recognized for its novel approach in bridging the gap between financial economics and business ethics. It is seen as a foundational text that argues for the practical, economic benefits of ethical conduct within the finance industry. The work is noted for its internal critique of the finance paradigm, suggesting that ethical considerations are not external constraints but integral to rational economic decision-making and contract enforcement.