Accounting, Economics, and Law: A Convivium
2011 - 2024
Current editor(s): Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder From De Gruyter Bibliographic data for series maintained by Peter Golla (peter.golla@degruyter.com). Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.
Volume 14, issue 4, 2024
- The Democratic Challenge of Central Bank Credit Policies pp. 431-456
![Downloads](/downloads_econpapers.gif)
- Eric Monnet
- The Changing and Growing Roles of Independent Central Banks Now Do Require a Reconsideration of Their Mandate pp. 457-472
![Downloads](/downloads_econpapers.gif)
- 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
![Downloads](/downloads_econpapers.gif)
- Thiemann Matthias
- The Democratic Dangers of Central Bank Planning pp. 485-503
![Downloads](/downloads_econpapers.gif)
- Coombs Nathan
- A European Credit Council for Consistent and Informed Policymaking pp. 505-518
![Downloads](/downloads_econpapers.gif)
- Smoleńska Agnieszka
- The Case for a European Credit Council: Historical and Constitutional Fine-Tuning pp. 519-532
![Downloads](/downloads_econpapers.gif)
- Jens van ’t Klooster
- A European Credit Council? Lessons from the History of Italian Central Banking after World War II pp. 533-551
![Downloads](/downloads_econpapers.gif)
- Lupi Mattia
- The Power of Coordination and Deliberation pp. 553-562
![Downloads](/downloads_econpapers.gif)
- Eric Monnet
- The Credit Council in the US Context pp. 563-610
![Downloads](/downloads_econpapers.gif)
- Feldmann John Davis
- Democratic Central Banking: Power Not Deliberation: In response to Monnet pp. 611-623
![Downloads](/downloads_econpapers.gif)
- Ely Downey Leah Rose
Volume 14, issue 3, 2024
- Accounting for Uncertainty pp. 309-327
![Downloads](/downloads_econpapers.gif)
- Penman Stephen
- Accounting and Finance: Complementarity and Divergence pp. 329-337
![Downloads](/downloads_econpapers.gif)
- Yuri Biondi
- Sustainability Disclosure and the Financialization of Social Sustainability pp. 339-367
![Downloads](/downloads_econpapers.gif)
- Woschnack Daniela, Hiss Stefanie, Nagel Sebastian and Teufel Bernd
- Introduction: Who Are Residual Claimants on a Company’s Net Assets? pp. 369-372
![Downloads](/downloads_econpapers.gif)
- Fukui Yoshitaka
- Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit pp. 373-394
![Downloads](/downloads_econpapers.gif)
- Otaka Satoru
- Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017) pp. 395-429
![Downloads](/downloads_econpapers.gif)
- Yuri Biondi and Graeff Imke J.
Volume 14, issue 2, 2024
- Futures of Money – Monies of the Future. Introduction pp. 165-172
![Downloads](/downloads_econpapers.gif)
- Ortiz Horacio
- Stablecoins, Central Bank Digital Currencies and US Dollar Hegemony: The Geopolitical Stake of Innovations in Money and Payments pp. 173-200
![Downloads](/downloads_econpapers.gif)
- Fantacci Luca and Lucio Gobbi
- Privatizing Cash: Currency and Public Goods in Sweden pp. 201-211
![Downloads](/downloads_econpapers.gif)
- Peebles Gustav
- Distributed Ledger Technology and the Future of Money and Banking: Banking is Necessary, Banks Are Not. Bill Gates 1994 pp. 213-249
![Downloads](/downloads_econpapers.gif)
- Huibers Fred
- Digital Payments in China: Some Questions for a Pragmatist Anthropology of Money pp. 251-270
![Downloads](/downloads_econpapers.gif)
- Ortiz Horacio
- Potential Implications of Retail Central Bank Digital Currency for Banking Systems Identified in the Literature and by Central Banks pp. 271-303
![Downloads](/downloads_econpapers.gif)
- Iwańczuk-Kaliska Anna
Volume 14, issue 1, 2024
- Framing the Law and Policy of Finance pp. 1-37
![Downloads](/downloads_econpapers.gif)
- Coendet Thomas
- Conceptualizing Epistemic Power: The Changing Relationship Between Economic Policy Paradigms and Academic Disciplines pp. 39-65
![Downloads](/downloads_econpapers.gif)
- Ylönen Matti, Jaakkola Jussi and Saari Leevi
- Getting Antitrust and History in Tune pp. 67-131
![Downloads](/downloads_econpapers.gif)
- Cheffins Brian R.
- Juridical Ontologies of Production and the Ricardian Machine pp. 133-157
![Downloads](/downloads_econpapers.gif)
- Quentin Clair
- Intangible Flow Theory: A New Way for Conceptualizing Embeddedness? pp. 159-164
![Downloads](/downloads_econpapers.gif)
- Jakob Kapeller
Volume 13, issue 4, 2023
- Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? pp. 407-415
![Downloads](/downloads_econpapers.gif)
- Yuri Biondi
- The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union pp. 417-456
![Downloads](/downloads_econpapers.gif)
- Kobbi-Fakhfakh Sameh
- Board Level Employee Representation and Tax Avoidance in Europe pp. 457-478
![Downloads](/downloads_econpapers.gif)
- Vitols Sigurt
- Fair Value and Corporate Taxation: Out through the Door, Back through the Window? pp. 479-499
![Downloads](/downloads_econpapers.gif)
- 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
![Downloads](/downloads_econpapers.gif)
- Dinis Ana, Martins António and Lopes Cidália
- The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions pp. 539-562
![Downloads](/downloads_econpapers.gif)
- 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
![Downloads](/downloads_econpapers.gif)
- Sebele-Mpofu Favourate Y
- Squeeze-Out and Business Valuation in Germany – A Law and Economics Analysis of Judicial Decision-Making pp. 343-372
![Downloads](/downloads_econpapers.gif)
- Follert Florian
- The Decline of Substance over Form in Accounting pp. 373-390
![Downloads](/downloads_econpapers.gif)
- Fischer Dov, Ellman Ortal and Schochet Sholom
- The Decline of Substance over Form in Accounting: A Problematic Dichotomy pp. 391-402
![Downloads](/downloads_econpapers.gif)
- Williams Paul F.
- FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia pp. 403-406
![Downloads](/downloads_econpapers.gif)
- Fischer Dov
Volume 13, issue 2, 2023
- Central Banking in Perilous Times: An Open-Ended Chronicle pp. 49-102
![Downloads](/downloads_econpapers.gif)
- Yuri Biondi
- The Future of Central Banking pp. 103-132
![Downloads](/downloads_econpapers.gif)
- Yamaoka Hiromi
- Independence of Central Banks: The Need for an Urgent Revamp! pp. 133-167
![Downloads](/downloads_econpapers.gif)
- Moutot Philippe
- Two Major Economic Crises in the Early Twenty-First Century and their Impact on Central Bank Independence pp. 169-215
![Downloads](/downloads_econpapers.gif)
- Marek Dabrowski
- What Is the European Central Bank Supposed to Do? pp. 217-242
![Downloads](/downloads_econpapers.gif)
- Christopher Hartwell
- Central Banks of the Visegrad Group States in the Light of Constitutional Regulations pp. 243-286
![Downloads](/downloads_econpapers.gif)
- 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
![Downloads](/downloads_econpapers.gif)
- Fontan Clement
Volume 13, issue 1, 2023
- International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States pp. 1-19
![Downloads](/downloads_econpapers.gif)
- Al Enizi Ziad Kh. and Mahameed Waleed Fuad
- The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises pp. 21-28
![Downloads](/downloads_econpapers.gif)
- Lienau Odette
- Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises pp. 29-38
![Downloads](/downloads_econpapers.gif)
- del Barrio Arleo M. Cecilia
- Debt Crisis and Learning – Replying to Two Stimulating Reviews pp. 39-47
![Downloads](/downloads_econpapers.gif)
- Bohoslavsky Juan Pablo and Raffer Kunibert
Volume 12, issue 4, 2022
- A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book pp. 8
![Downloads](/downloads_econpapers.gif)
- Galassi Giuseppe
- Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory pp. 281-299
![Downloads](/downloads_econpapers.gif)
- Saito Shizuki
- Understanding Mattessich and Ijiri: García (2018)’s Book Summary pp. 301-303
![Downloads](/downloads_econpapers.gif)
- Nohora García
- Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’ pp. 305-310
![Downloads](/downloads_econpapers.gif)
- Shyam Sunder
- On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García pp. 311-317
![Downloads](/downloads_econpapers.gif)
- Fukui Yoshitaka and Saito Shizuki
Volume 12, issue 3, 2022
- Synthesis of “Economic Transplants: On Lawmaking for Corporations and Capital Markets” pp. 253-267
![Downloads](/downloads_econpapers.gif)
- Langenbucher Katja
- Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017) pp. 269-272
![Downloads](/downloads_econpapers.gif)
- Avi-Yonah Reuven
- On the Danger of “Economic Transplants” pp. 273-279
![Downloads](/downloads_econpapers.gif)
- Thiemann Matthias
Volume 12, issue 2, 2022
- Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism pp. 81-151
![Downloads](/downloads_econpapers.gif)
- Ramanna Karthik
- The Social Value of FASB pp. 153-180
![Downloads](/downloads_econpapers.gif)
- Waymire Gregory B. and Sudipta Basu
- Exploring the Relevance and Reliability of Fair Value Accounting pp. 181-190
![Downloads](/downloads_econpapers.gif)
- Fukui Yoshitaka and Saito Shizuki
- The Pluralistic Foundations of Conceptual Veiling pp. 191-210
![Downloads](/downloads_econpapers.gif)
- Morley Julia
- Unreliable Accounts: Governing behind a Veil pp. 211-231
![Downloads](/downloads_econpapers.gif)
- Williams Paul F.
- Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna pp. 233-238
![Downloads](/downloads_econpapers.gif)
- Haslam Colin
- “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture pp. 239-246
![Downloads](/downloads_econpapers.gif)
- Palea Vera
- The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” pp. 247-252
![Downloads](/downloads_econpapers.gif)
- Vogel Steven K.
Volume 12, issue 1, 2022
- Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach pp. 1-23
![Downloads](/downloads_econpapers.gif)
- Braun Eduard
- The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75
![Downloads](/downloads_econpapers.gif)
- Gros Marius and Henke Tobias
- A Hitchhiker’s Guide to Regulation pp. 77-80
![Downloads](/downloads_econpapers.gif)
- Scott Colin
| |