Accounting, Economics, and Law: A Convivium

2011 - 2025

Current editor(s): Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

From De Gruyter
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Volume 15, issue s1, 2025

ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: A Foreword pp. s1-s4

Pocar Fausto

The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance pp. s5-s8

Avi-Yonah Reuven

Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability” pp. s9-s19

Biondi Yuri, Haslam Colin and Malberti Corrado

ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute pp. s21-s88

Biondi Yuri, Haslam Colin and Malberti Corrado

The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples pp. s89-s105

Hossfeld Christopher

Financial Sustainability of the Company and the Principle of Share Capital Maintenance pp. s107-s202

Biondi Yuri

Accounting Policies and Dividend Limitation: A European Comparison pp. s203-s246

Le Manh Anne

Important Features of Capital Maintenance in Germany pp. s247-s269

Hossfeld Christopher

Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy pp. s271-s287

Di Sarli Maria

Accounting Standards for Equity Capital Management and Dividend Distributions in France pp. s289-s305

Le Manh Anne

Financial Statements and the Determination of Distributable Profits in Croatia pp. s307-s348

Ježovita Ana and Horak Hana

Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled? pp. s349-s383

Hoshi Akio, Takahashi Mioko and Garcia Clémence

Volume 15, issue 1, 2025

Empirical Accounting Seminars: Elephants in the Room pp. 1-8

Ohlson James A.

Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law pp. 9-19

Biondi Yuri

Accounting Research’s “Flat Earth” Problem pp. 21-49

Cready William M.

Accounting Research as Bayesian Inference to the Best Explanation pp. 51-79

Kallapur Sanjay

The Elephant in the Room: p-hacking and Accounting Research pp. 81-98

Gow Ian D.

De-emphasizing Statistical Significance pp. 99-104

Mitton Todd

Statistical versus Economic Significance in Accounting: A Reality Check pp. 105-121

Bertomeu Jeremy

Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research pp. 123-139

Matthias Breuer

Setting Statistical Hurdles for Publishing in Accounting pp. 141-154

Teoh Siew Hong and Zhang Yinglei

Volume 14, issue 4, 2024

The Democratic Challenge of Central Bank Credit Policies pp. 431-456

Eric Monnet

The Changing and Growing Roles of Independent Central Banks Now Do Require a Reconsideration of Their Mandate pp. 457-472

Goodhart Charles and Lastra Rosa

Is Asking Questions Free of Charge? Questioning the Value of Independent Central Banks through the Lens of a European Credit Council pp. 473-484

Thiemann Matthias

The Democratic Dangers of Central Bank Planning pp. 485-503

Coombs Nathan

A European Credit Council for Consistent and Informed Policymaking pp. 505-518

Smoleńska Agnieszka

The Case for a European Credit Council: Historical and Constitutional Fine-Tuning pp. 519-532

Jens van ’t Klooster

A European Credit Council? Lessons from the History of Italian Central Banking after World War II pp. 533-551

Lupi Mattia

The Power of Coordination and Deliberation pp. 553-562

Eric Monnet

The Credit Council in the US Context pp. 563-610

Feldmann John Davis

Democratic Central Banking: Power Not Deliberation: In response to Monnet pp. 611-623

Ely Downey Leah Rose

Volume 14, issue 3, 2024

Accounting for Uncertainty pp. 309-327

Penman Stephen

Accounting and Finance: Complementarity and Divergence pp. 329-337

Yuri Biondi

Sustainability Disclosure and the Financialization of Social Sustainability pp. 339-367

Woschnack Daniela, Hiss Stefanie, Nagel Sebastian and Teufel Bernd

Introduction: Who Are Residual Claimants on a Company’s Net Assets? pp. 369-372

Fukui Yoshitaka

Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit pp. 373-394

Otaka Satoru

Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017) pp. 395-429

Yuri Biondi and Graeff Imke J.

Volume 14, issue 2, 2024

Futures of Money – Monies of the Future. Introduction pp. 165-172

Ortiz Horacio

Stablecoins, Central Bank Digital Currencies and US Dollar Hegemony: The Geopolitical Stake of Innovations in Money and Payments pp. 173-200

Fantacci Luca and Lucio Gobbi

Privatizing Cash: Currency and Public Goods in Sweden pp. 201-211

Peebles Gustav

Distributed Ledger Technology and the Future of Money and Banking: Banking is Necessary, Banks Are Not. Bill Gates 1994 pp. 213-249

Huibers Fred

Digital Payments in China: Some Questions for a Pragmatist Anthropology of Money pp. 251-270

Ortiz Horacio

Potential Implications of Retail Central Bank Digital Currency for Banking Systems Identified in the Literature and by Central Banks pp. 271-303

Iwańczuk-Kaliska Anna

Volume 14, issue 1, 2024

Framing the Law and Policy of Finance pp. 1-37

Coendet Thomas

Conceptualizing Epistemic Power: The Changing Relationship Between Economic Policy Paradigms and Academic Disciplines pp. 39-65

Ylönen Matti, Jaakkola Jussi and Saari Leevi

Getting Antitrust and History in Tune pp. 67-131

Cheffins Brian R.

Juridical Ontologies of Production and the Ricardian Machine pp. 133-157

Quentin Clair

Intangible Flow Theory: A New Way for Conceptualizing Embeddedness? pp. 159-164

Jakob Kapeller

Volume 13, issue 4, 2023

Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? pp. 407-415

Yuri Biondi

The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union pp. 417-456

Kobbi-Fakhfakh Sameh

Board Level Employee Representation and Tax Avoidance in Europe pp. 457-478

Vitols Sigurt

Fair Value and Corporate Taxation: Out through the Door, Back through the Window? pp. 479-499

Martins António, Sá Cristina and Taborda Daniel

The Autonomous Taxation of Corporate Expenses in Portugal: Empirical evidence of the Portuguese chartered accountants’ perceptions of corporate taxation pp. 501-538

Dinis Ana, Martins António and Lopes Cidália

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions pp. 539-562

Taborda Daniel and Sousa João

Volume 13, issue 3, 2023

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe pp. 299-342

Sebele-Mpofu Favourate Y

Squeeze-Out and Business Valuation in Germany – A Law and Economics Analysis of Judicial Decision-Making pp. 343-372

Follert Florian

The Decline of Substance over Form in Accounting pp. 373-390

Fischer Dov, Ellman Ortal and Schochet Sholom

The Decline of Substance over Form in Accounting: A Problematic Dichotomy pp. 391-402

Williams Paul F.

FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia pp. 403-406

Fischer Dov

Volume 13, issue 2, 2023

Central Banking in Perilous Times: An Open-Ended Chronicle pp. 49-102

Yuri Biondi

The Future of Central Banking pp. 103-132

Yamaoka Hiromi

Independence of Central Banks: The Need for an Urgent Revamp! pp. 133-167

Moutot Philippe

Two Major Economic Crises in the Early Twenty-First Century and their Impact on Central Bank Independence pp. 169-215

Marek Dabrowski

What Is the European Central Bank Supposed to Do? pp. 217-242

Christopher Hartwell

Central Banks of the Visegrad Group States in the Light of Constitutional Regulations pp. 243-286

Wilmanowicz-Słupczewska Martyna, Serowaniec Maciej and Wantoch-Rekowski Jacek

Book Commentary on “Financial Citizenship: Experts, Publics, and the Politics of Central Banking” by Anne-Lise Riles pp. 287-297

Fontan Clement

Volume 13, issue 1, 2023

International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States pp. 1-19

Al Enizi Ziad Kh. and Mahameed Waleed Fuad

The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises pp. 21-28

Lienau Odette

Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises pp. 29-38

del Barrio Arleo M. Cecilia

Debt Crisis and Learning – Replying to Two Stimulating Reviews pp. 39-47

Bohoslavsky Juan Pablo and Raffer Kunibert