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 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 Biondi Yuri

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

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

Siew Hong Teoh 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