Accounting, Economics, and Law: A Convivium

2011 - 2026

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

From De Gruyter
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Volume 16, issue 3, 2026

Corporate Social Responsibility in China: A Tool of Policy Implementation pp. 337-381

Zeng Jie

Supreme Audit Institution Recommendations and the Legal System: The Case of Indonesia pp. 383-471

Atmaja A. P. Edi, Erliyana Anna, Simatupang Dian Puji N. and Oppusunggu Yu Un

Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries’ Double Taxation Agreements pp. 473-508

Diller Markus, Ehm Daniel, Katzlmayr Patrick and Lorenz Johannes

Volume 16, issue 2, 2026

Green Securitization, A Legal Structure Currently Unfit for Ecological Transition pp. 211-243

Cornut St-Pierre Pascale and Gareau-Lindsay Jasmine

The Failure of a Pure Patent Market pp. 245-259

Bessy Christian

How the Neoclassical Market Ideology Destroys the Market: Shareholder Value Maximization as a Self-Defeating Prophecy pp. 261-300

Eduard Braun

The Arm’s Length Principle – An Adequate Means for Taxing Multinational Corporate Groups? pp. 301-336

Sander Hendrik, Scherer Anna-Lena and Schmiel Ute

Volume 16, issue 1, 2026

Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan pp. 1-55

Miao Xinyun, Shuto Hiroshi and Tsunogaya Noriyuki

How to Improve on the Gray’s Index for Accounting Conservatism pp. 57-63

Yuri Biondi

Accounting for Goodwill: A Critical Analysis of the Impairment-Only Approach pp. 65-96

Sander Hendrik

Application of the Global Reporting Initiative Standards and Sustainability Disclosure Performance: An Analysis of the Largest Chinese Companies Listed in Hong Kong pp. 97-174

Choy Lai Yee

Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics pp. 175-210

Aversano Natalia, Yuri Biondi and Oulasvirta Lasse Olavi

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

Yuri Biondi, 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

Yuri Biondi, 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

Yuri Biondi

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 4, 2025

The Symmetry and Asymmetry of Bidder and Target Termination Fees in Acquisitions pp. 517-572

Bannier Christina E., Ewelt-Knauer Corinna, Khaled Mohamed Amin and Kölling Jan-Philipp

The Unlikely Continuity. The Communist Legacy of Romanian Consumer and Residential Credit Laws pp. 573-647

Stănescu Cătălin Gabriel

Cannabis Legalization: Social Risk Assessment and Economic Forecast pp. 649-675

Mammadova Sevar, Guliyeva Aysel, Kvasnikova Tatiana, Serebrennikova Anna and Tikhonova Yuliya

Acknowledgments Networks in Accounting Scholarship: A Note pp. 677-691

Andreas Andrikopoulos, Kostaris Konstantinos and Zounta Stella

Behavioural Determinants of Credit Appraisal: An Integrated Analysis of Risk Attitude, Experience, and Loan Officers’ Attributes in Indian Banks pp. 693-763

Kaur Sandeepa

Volume 15, issue 3, 2025

Too Much Technology and Too Little Regulation? The Spectacular Demise of P2P Lending in China pp. 347-394

Chen Ding, Deakin Simon, Andrew Johnston and Wang Boya

Zombie Firms, Corporate Restructuring and Relationship Banking: Credit Guidance as a Key to Tackle Zombie Lending? pp. 395-435

Fischer Felix Bernhard

How Tax Credit Shapes Firm R&D Strategies? pp. 437-470

Pierre Courtioux, Metivier François and Reberioux Antoine

Hare or Hedgehog? The Role of Law in Shaping Current Technological Trends in the Securities Post-trading System pp. 471-516

Droll Thomas and Minto Andrea

Volume 15, issue 2, 2025

Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis pp. 155-184

Wealth Eukeria, Smulders Sharon A. and Mpofu Favourate Y.

Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa? pp. 185-198

Musselli Andrea

Collection of Taxes from Ultimate Beneficiaries: Russian Regulatory Model pp. 199-222

Tsindeliani Imeda, Egorova Maria, Vasilyeva Evgeniya, Bit-Shabo Inessa and Kikavets Vitaly

Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe pp. 223-269

Sebele-Mpofu Favourate Yelesedzani, Mashiri Eukeria and Korera Patrick

Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule pp. 271-274

Avi-Yonah Reuven S. and Yuri Biondi

The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation pp. 275-305

Kollruss Thomas

Why Tax Planning Without Considering Societal Interests is Unfounded: Some thoughts on the article “The Relationship between Taxation, Accounting and Legal Forms” pp. 307-324

Schmiel Ute

The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision pp. 325-346

Kollruss Thomas

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

Yuri Biondi

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

Jeremy Bertomeu

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

Siew Hong Teoh and Zhang Yinglei