Details about Yuri Biondi

Access statistics for papers by Yuri Biondi.

Last updated 2024-11-06. Update your information in the RePEc Author Service.

Short-id: pbi260

Working Papers

2023

1. Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?
   Post-Print, HAL View citations (1)
   See also Journal Article Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?, Accounting, Economics, and Law: A Convivium, De Gruyter (2023) (2023)

2021

2. Accounting for Pandemic: Better Numbers for Management and Policy
   Post-Print, HAL
   See also Journal Article Accounting for Pandemic: Better Numbers for Management and Policy, Accounting, Economics, and Law: A Convivium, De Gruyter (2021) (2021)

2020

3. Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017)
   Post-Print, HAL View citations (1)
   See also Journal Article Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017), Accounting, Economics, and Law: A Convivium, De Gruyter (2024) (2024)
4. Company Capital Management: Safeguarding Financial Resilience for Sustainability
   Post-Print, HAL
5. Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective
   Post-Print, HAL
   See also Journal Article Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective, Accounting, Economics, and Law: A Convivium, De Gruyter (2020) (2020)
6. Symposium on Company Law, Prudent Management and Corporate Sustainability, European Company Law review (by Kluwer)
   Post-Print, HAL
7. The Corporate Issue: A Tribute to Lynn Stout, Accounting, Economics and Law: A Convivium
   Post-Print, HAL

2019

8. Financial accumulation implies ever-increasing wealth inequality
   Papers, arXiv.org
   See also Journal Article Financial accumulation implies ever-increasing wealth inequality, Journal of Economic Interaction and Coordination, Springer (2020) View citations (2) (2020)
9. Inequality, mobility and the financial accumulation process: A computational economic analysis
   Papers, arXiv.org View citations (8)
   Also in Department of Economics (DEMB), University of Modena and Reggio Emilia, Department of Economics "Marco Biagi" (2015) View citations (6)
   See also Journal Article Inequality, mobility and the financial accumulation process: a computational economic analysis, Journal of Economic Interaction and Coordination, Springer (2019) View citations (4) (2019)

2017

10. Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability
    Papers, arXiv.org View citations (1)
    See also Journal Article Interbank credit and the money manufacturing process: a systemic perspective on financial stability, Journal of Economic Interaction and Coordination, Springer (2019) View citations (5) (2019)

2013

11. What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary
    Papers, arXiv.org View citations (5)

2012

12. An Economic Analysis of Fair Value: A Critique of International Financial Reporting Standards
    Post-Print, HAL View citations (1)

2011

13. Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
    Post-Print, HAL View citations (8)
    See also Journal Article Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory, Accounting, Economics, and Law: A Convivium, De Gruyter (2011) View citations (9) (2011)
14. The Pure Logic of Accounting: A Critique of the Fair Value Revolution
    Post-Print, HAL View citations (27)
    See also Journal Article The Pure Logic of Accounting: A Critique of the Fair Value Revolution, Accounting, Economics, and Law: A Convivium, De Gruyter (2011) View citations (26) (2011)
15. The formation of share market prices under heterogeneous beliefs and common knowledge
    Papers, arXiv.org
    See also Journal Article Formation of share market prices under heterogeneous beliefs and common knowledge, Physica A: Statistical Mechanics and its Applications, Elsevier (2012) View citations (25) (2012)

2010

16. Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations
    Post-Print, HAL View citations (15)
    See also Journal Article Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations, CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier (2010) View citations (18) (2010)
17. Financial disclosure and the Board: A case for non-independent directors
    Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna View citations (1)
18. L'Entité Entreprise au croisement de l'économie, du droit et de la comptabilité
    Post-Print, HAL
19. Les acteurs financiers face aux enjeux de la gouvernance
    Post-Print, HAL
20. Quel modèle de gouvernance pour les associations ?
    Post-Print, HAL View citations (1)

2009

21. An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation
    PSE-Ecole d'économie de Paris (Postprint), HAL View citations (1)
    Also in Post-Print, HAL (2009) View citations (8)
    Post-Print, HAL (2004) View citations (8)
22. Capital budgeting under relational contracting: optimal ranking and duration criteria for schemes of concession, project-financing and public-private partnership
    Post-Print, HAL
    Also in Post-Print, HAL (2009)
23. Efficient monitoring and control in intangibles-driven economies: is full independence always required?
    Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna
24. Finance et management stratégique, projet d'élaboration d'outils autour d'une gouvernance responsable: l'exemple du système comptable
    Post-Print, HAL
25. Financial Disclosure and the Board: Is Independence of Directors Always Efficient
    Post-Print, HAL
26. Gouvernance, transparence et et encastrement cognitif des marchés financiers: le cas des analystes financiers
    Post-Print, HAL
    Also in Post-Print, HAL (2008)
27. Governing the Business Enterprise: Ownership, Institutions, Society
    Post-Print, HAL View citations (1)
28. Overcoming financialisation and its crisis: ideas from and suggestions for accounting, economics, and law
    Post-Print, HAL
29. RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES: L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS
    Post-Print, HAL
30. Should business and non business accounting be different?
    Post-Print, HAL
    Also in Post-Print, HAL (2009) View citations (1)
31. Social and Moral Norms: Institutional perspectives on accounting, financial markets and the firm
    Post-Print, HAL
32. The Governance and disclosure of the Firm as an Enterprise Entity
    Post-Print, HAL View citations (10)
33. The Governance of Intangibles: rethinking financial reporting and the Board of Directors
    Post-Print, HAL
    Also in Working Papers, HAL (2008)
    EconomiX Working Papers, University of Paris Nanterre, EconomiX (2008) View citations (4)
    See also Journal Article The governance of intangibles: Rethinking financial reporting and the board of directors, Accounting Forum, Taylor & Francis Journals (2012) View citations (5) (2012)
34. Un dialogue entre finance et management stratégique pour l'élaboration d'outils de gestion et administration responsables
    Post-Print, HAL

2008

35. A comparative analysis and reconsideration of accounting for business combinations based on the chinese approach
    Post-Print, HAL
36. De la quantification comptable et financière dans le secteur public: promesses et usages de la gestion par les résultats
    Post-Print, HAL View citations (7)
37. Du financement au contrôle de l'entité entreprise: une réflexion à partir de la tradition en comptabilité dynamique
    Post-Print, HAL View citations (1)
38. Du financement au contrôle de l'entreprise, une réflexion à partir de la tradition en comptabilité dynamique
    Post-Print, HAL
39. Entité entreprise, monnaie et comptabilité. Jalons pour un itinéraire de théorie économique
    Post-Print, HAL View citations (1)
40. How to make the public sector accountable? A conceptual assessment of the new French government accounting standards
    Post-Print, HAL
41. La juste valeur, enfin une évaluation proche de la réalité
    Post-Print, HAL View citations (2)
42. La position de la nouvelle constitution comptable et financière de l'Etat français (LOLF) dans le contexte international
    Post-Print, HAL
43. Rapport scientifique pour le programme ACI "Normes, pratiques et régulation des politiques publiques"
    Post-Print, HAL
44. Resources, structures and individuals in the theory of the firm as an entity: An institutional perspective with dynamic holistic features
    Post-Print, HAL
45. Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development
    Post-Print, HAL View citations (5)
46. Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards
    Post-Print, HAL
47. Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations
    Post-Print, HAL View citations (5)
48. Un nouveau cadre pour une gouvernance responsable alliant management stratégique et finance
    Post-Print, HAL

2007

49. Accounting For the Chinese Context: A Comparative Analysis of International and chinese Accounting Standards Focusing on Business Combination
    Post-Print, HAL View citations (7)
50. Accounting and the economic nature of the firm as an entity
    Post-Print, HAL View citations (9)
51. Book review: Following the money- The Enron Failure and the state of corporate disclosure
    Post-Print, HAL View citations (2)
52. Coming back to the enterprise entity
    Post-Print, HAL View citations (1)
53. Socio-Economic impacts of international accounting standards: an introduction
    Post-Print, HAL View citations (16)
54. The Firm as an Entity: Implications for Economics, Accounting, and the Law
    Post-Print, HAL View citations (53)
55. The economic theory of the firm as an entity
    Post-Print, HAL View citations (9)

2006

56. Accounting and the economic Analysis of the Firm as an Entity
    Post-Print, HAL View citations (2)
57. The Double Emergence of the Modified Internal Rate of Return. The neglected Financial Work of Duvillard (1755-1832) in a Comparative Perspective
    Post-Print, HAL View citations (14)
    See also Journal Article The double emergence of the Modified Internal Rate of Return: The neglected financial work of Duvillard (1755 - 1832) in a comparative perspective, The European Journal of the History of Economic Thought, Taylor & Francis Journals (2006) View citations (14) (2006)

2005

58. The firm as an Entity: Management, Organization, Accounting
    Post-Print, HAL View citations (18)

2004

59. Recognition and Measurement of Assets in the international Accounting Harmonization. Impairment Test and intangibles in a Dynamic Perspective
    Post-Print, HAL

1999

60. Reddito universale di cittadinanza e riforma della moneta. Una proposta di portafoglio elettronico di moneta di cittadinanza
    Post-Print, HAL

Journal Articles

2024

1. Accounting and Finance: Complementarity and Divergence
   Accounting, Economics, and Law: A Convivium, 2024, 14, (3), 329-337
2. Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017)
   Accounting, Economics, and Law: A Convivium, 2024, 14, (3), 395-429
   See also Working Paper Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017), Post-Print (2020) View citations (1) (2020)

2023

3. Central Banking in Perilous Times: An Open-Ended Chronicle
   Accounting, Economics, and Law: A Convivium, 2023, 13, (2), 49-102
4. Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?
   Accounting, Economics, and Law: A Convivium, 2023, 13, (4), 407-415
   See also Working Paper Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?, Post-Print (2023) View citations (1) (2023)

2021

5. Accounting for Pandemic: Better Numbers for Management and Policy
   Accounting, Economics, and Law: A Convivium, 2021, 11, (3), 277-291
   See also Working Paper Accounting for Pandemic: Better Numbers for Management and Policy, Post-Print (2021) (2021)

2020

6. Financial accumulation implies ever-increasing wealth inequality
   Journal of Economic Interaction and Coordination, 2020, 15, (4), 943-951 View citations (2)
   See also Working Paper Financial accumulation implies ever-increasing wealth inequality, Papers (2019) (2019)
7. Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time
   Journal of Economic Interaction and Coordination, 2020, 15, (2), 333-362 View citations (2)
8. Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective
   Accounting, Economics, and Law: A Convivium, 2020, 10, (3), 25
   See also Working Paper Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective, Post-Print (2020) (2020)

2019

9. Equilibrium and System Analysis in Economic Dynamics
   Accounting, Economics, and Law: A Convivium, 2019, 9, (3), 10
10. Inequality, mobility and the financial accumulation process: a computational economic analysis
    Journal of Economic Interaction and Coordination, 2019, 14, (1), 93-119 View citations (4)
    See also Working Paper Inequality, mobility and the financial accumulation process: A computational economic analysis, Papers (2019) View citations (8) (2019)
11. Interbank credit and the money manufacturing process: a systemic perspective on financial stability
    Journal of Economic Interaction and Coordination, 2019, 14, (3), 437-468 View citations (5)
    See also Working Paper Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability, Papers (2017) View citations (1) (2017)

2018

12. Banking, Money and Credit: A Systemic Perspective
    Accounting, Economics, and Law: A Convivium, 2018, 8, (2), 26 View citations (9)
13. The Current Challenges for EU Company and Financial Law and Regulation
    Accounting, Economics, and Law: A Convivium, 2018, 8, (3), 12
14. The Financial Sustainability Conundrum in Central Government
    Accounting, Economics, and Law: A Convivium, 2018, 8, (3), 3

2017

15. Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good
    Accounting, Economics, and Law: A Convivium, 2017, 7, (2), 65-77
16. Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives
    Accounting, Economics, and Law: A Convivium, 2017, 7, (2), 117-123 View citations (2)
17. Pension Obligations in the European Union: A Case Study for Accounting Policy
    Accounting, Economics, and Law: A Convivium, 2017, 7, (3), 27
18. Rethinking bank shareholder equity: The case of Deutsche Bank
    Accounting Forum, 2017, 41, (4), 318-335 View citations (1)
19. The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy
    Accounting, Economics, and Law: A Convivium, 2017, 7, (1), 9 View citations (2)
20. Which Accounting Regulation for Europe’s Economy and Society: Workshop organised by the Laboratory of Excellence on Financial Regulation (Labex ReFi) Under the auspices of the European Parliament, European Parliament, Strasbourg, 20 May 2015
    Accounting, Economics, and Law: A Convivium, 2017, 7, (2), 1-5

2016

21. Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions
    Accounting Forum, 2016, 40, (3), 205-219 View citations (5)
22. Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007
    Accounting, Economics, and Law: A Convivium, 2016, 6, (1), 79-84 View citations (4)
23. Public debt accounting and management in UK: Refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis
    Accounting Forum, 2016, 40, (2), 89-105 View citations (1)
24. Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’
    Accounting, Economics, and Law: A Convivium, 2016, 6, (3), 179-188
25. The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government
    Accounting in Europe, 2016, 13, (1), 81-102 View citations (3)

2015

26. Accounting and the formation of share market prices over time: a mathematical institutional economic analysis through simulation and experiment
    Applied Economics, 2015, 47, (34-35), 3651-3672 View citations (5)
27. An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime
    Accounting, Economics, and Law: A Convivium, 2015, 5, (3), 295-300
28. Share price formation, market exuberance and financial stability under alternative accounting regimes
    Journal of Economic Interaction and Coordination, 2015, 10, (2), 333-362 View citations (6)

2014

29. 'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
    Accounting in Europe, 2014, 11, (1), 13-33 View citations (1)
30. Accounting Rules for the European Communities: A Theoretical Analysis
    Accounting, Economics, and Law: A Convivium, 2014, 4, (3), 179-214 View citations (1)
31. Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
    Accounting, Economics, and Law: A Convivium, 2014, 4, (3), 165-178 View citations (6)
32. ‪Innovation and regulation in telecommunications industry: A comparative institutional economic analysis‪
    Revue d'économie industrielle, 2014, n° 147, (3), 11-50

2013

33. Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
    The Japanese Accounting Review, 2013, 3, 21-59 View citations (3)
34. Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy
    Accounting, Economics, and Law: A Convivium, 2013, 3, (3), 141-166 View citations (11)

2012

35. Anne Pezet, Éric Pezet, La société managériale. Essai sur les nanotechnologies de l'économique et du social. Montreuil, La ville brûle, 2010
    Travail et Emploi, 2012, n° 131, (3), 142-143
36. Formation of share market prices under heterogeneous beliefs and common knowledge
    Physica A: Statistical Mechanics and its Applications, 2012, 391, (22), 5532-5545 View citations (25)
    See also Working Paper The formation of share market prices under heterogeneous beliefs and common knowledge, Papers (2011) (2011)
37. Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards
    International Journal of Public Administration, 2012, 35, (9), 603-619 View citations (3)
38. The governance of intangibles: Rethinking financial reporting and the board of directors
    Accounting Forum, 2012, 36, (4), 279-293 View citations (5)
    Also in Accounting forum, 2012, 36, (4), 279-293 (2012) View citations (5)
    See also Working Paper The Governance of Intangibles: rethinking financial reporting and the Board of Directors, Post-Print (2009) (2009)
39. What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
    Accounting, Economics, and Law: A Convivium, 2012, 2, (2), 29 View citations (8)

2011

40. Cost of capital, discounting and relational contracting: endogenous optimal return and duration for joint investment projects
    Applied Economics, 2011, 43, (30), 4847-4864 View citations (6)
41. Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
    Accounting, Economics, and Law: A Convivium, 2011, 1, (1), 8 View citations (9)
    See also Working Paper Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory, Post-Print (2011) View citations (8) (2011)
42. The Enterprise Entity and the Constitution of the American Economic Republic
    Accounting, Economics, and Law: A Convivium, 2011, 1, (3), 13 View citations (3)
43. The Pure Logic of Accounting: A Critique of the Fair Value Revolution
    Accounting, Economics, and Law: A Convivium, 2011, 1, (1), 49 View citations (26)
    See also Working Paper The Pure Logic of Accounting: A Critique of the Fair Value Revolution, Post-Print (2011) View citations (27) (2011)

2010

44. Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, 21, (2), 107-117 View citations (18)
    See also Working Paper Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations, Post-Print (2010) View citations (15) (2010)

2008

45. De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale
    Revue de la Régulation - Capitalisme, institutions, pouvoirs, 2008, 3/4 View citations (3)

2006

46. The double emergence of the Modified Internal Rate of Return: The neglected financial work of Duvillard (1755 - 1832) in a comparative perspective
    The European Journal of the History of Economic Thought, 2006, 13, (3), 311-335 View citations (14)
    See also Working Paper The Double Emergence of the Modified Internal Rate of Return. The neglected Financial Work of Duvillard (1755-1832) in a Comparative Perspective, Post-Print (2006) View citations (14) (2006)

2005

47. Azienda, equilibri e dinamica economica: Gino Zappa e gli «Erotemi» di Maffeo Pantaleoni (Firm, equilibrium and dynamic economics: Gino Zappa and the last essays of Maffeo Pantaleoni)
    Il Pensiero Economico Italiano, 2005, 13, (2), 179-215

2004

48. La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38
    ACCRA, 2004, 10, (2), 55-71 View citations (4)

Editor

1. Accounting, Economics, and Law: A Convivium
   De Gruyter