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Accounting, Economics, and Law
2011 - 2012
from De Gruyter
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Volume 2, issue 2 , 2012
The Heifer, The Goat and The Sheep in Company with The Lion pp. 1 Jean de la Fontaine Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond pp. 2 Olivier Weinstein Being Done With Milton Friedman pp. 3 Jean-Philippe Robé New Thinking on “Shareholder Primacy†pp. 4 Lynn A. Stout What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting pp. 5 Yuri Biondi Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown pp. 6 Natalie C. Cotton Nessler and Gerald F. Davis Science vs. Ideology: A Comment on Lynn Stout’s New Thinking on “Shareholder Primacy†pp. 7 Jean-Philippe Robé Volume 2, issue 1 , 2012
Accounting and the Law pp. 1 Adolph A. Berle Review of “Accounting Ethics and the Near Collapse of the World’s Financial Systemâ€, by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011) pp. 2 Charles Richard Baker An Argument on Behalf of Pakaluk and Cheffers’ Contention pp. 3 Paul F. Williams Who’s to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence pp. 4 Gary Kleinman , Asokan Anandarajan and Dan Palmon Does Economic Theory Matter in Shaping Banking Regulation? A Case-study of Italy (1861-1936) pp. 5 Alfredo Gigliobianco and Claire Giordano Volume 1, issue 3 , 2011
Citizens United and the Corporate Form pp. 1 Reuven S. Avi-Yonah The Enterprise Entity and the Constitution of the American Economic Republic pp. 2 Yuri Biondi Reuven Avi-Yonah's "Citizens United and the Corporate Form": Still Unuseful pp. 3 William W. Bratton Reuven Avi-Yonah's "Citizens United and the Corporate Form": A Comment pp. 4 Lawrence E. Mitchell Nonsense and Worries in Citizens United and Its Aftermath pp. 5 Kurt Strasser Volume 1, issue 2 , 2011
The Economic Consequences of Fair Value Accounting pp. 1 Mingzhe Yuan and Huifeng Liu Economists and Accountants pp. 2 A. Charles Littleton Review of Money and Calculation: Economic and Sociological Perspectives pp. 3 Geoffrey K. Ingham The Shareholder Era and the Changing Nature of the Corporation. A Comment on “Managed by the Markets: How Finance Re-Shaped America†by G. Davis (OUP, 2009) pp. 4 Nihel Chabrak The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting pp. 5 Noriyuki Tsunogaya , Hiromasa Okada and Chris Patel The Imagined Dichotomy of Accounting versus Economic Income Concepts pp. 6 Yoshitaka Fukui Trust in Freedom or in Equality? A Comment on Bernard E. Harcourt’s The Illusion of Free Markets pp. 7 Marion Brivot Volume 1, issue 1 , 2011
A Note on Accounting and Economic Theory: Past, Present, and Future pp. 1 Martin Shubik Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium pp. 2 Lynn A. Stout Some Caution about Property Rights as a Recipe for Economic Development pp. 3 David Kennedy Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy pp. 4 Kurt A. Strasser and Phillip Blumberg The Legal Structure of the Firm pp. 5 Jean-Philippe Robé Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes pp. 6 Reuven S. Avi-Yonah The Pure Logic of Accounting: A Critique of the Fair Value Revolution pp. 7 Yuri Biondi Imagined Worlds of Accounting pp. 8 Shyam Sunder Cost Basis: Accounting’s “Samson’s Tresses†pp. 9 William A. Terrill Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences? pp. 10 Pierre-Charles M. Pradier Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory pp. 11 Yuri Biondi Avoid Automatic Piercing: A Comment on Blumberg and Strasser pp. 12 Nicholas L. Georgakopoulos A Comment on "The Legal Structure of the Firm" pp. 13 Kurt Strasser
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