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Accounting, Economics, and Law: A Convivium

2011 - 2022

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

From De Gruyter
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Volume 12, issue 1, 2022

Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach pp. 1-23 Downloads
Braun Eduard
The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75 Downloads
Gros Marius and Henke Tobias
A Hitchhiker’s Guide to Regulation pp. 77-80 Downloads
Scott Colin

Volume 11, issue 3, 2021

Accounting Education, Economics Education, and Opinions on Taxing the Wealthy pp. 17 Downloads
Wesley Routon Philip and Berry Reanna
Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions pp. 20 Downloads
Lissowska Maria
Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union pp. 26 Downloads
Bavoso Vincenzo
Accounting Research and Problem Solving pp. 271-275 Downloads
Sunder Shyam
Accounting for Pandemic: Better Numbers for Management and Policy pp. 277-291 Downloads
Yuri Biondi

Volume 11, issue 2, 2021

The Economic, Legal and Social Dimension of Regulatory Arbitrage pp. 81-90 Downloads
Friedrich Jan and Thiemann Matthias
Regulatory Arbitrage: What’s Law Got To Do With It? pp. 91-117 Downloads
Langenbucher Katja
Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering pp. 119-160 Downloads
Stănescu Cătălin-Gabriel and Bogdan Camelia
Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework pp. 161-199 Downloads
Kunkel Tessa
Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases pp. 201-232 Downloads
Friedrich Jan
Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking pp. 233-266 Downloads
Thiemann Matthias and Tobias Tröger

Volume 11, issue 1, 2021

The Code of Capital: How the Law Creates Wealth and Inequality – Core Themes pp. 1-7 Downloads
Pistor Katharina
Three Projects in the New Law and Finance pp. 9-25 Downloads
Awrey Dan
The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital pp. 27-35 Downloads
Herzog Lisa
The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’ pp. 37-51 Downloads
Thiemann Matthias
Capitalization and its Legal Friends pp. 53-64 Downloads
Wansleben Leon
Theorizing Beyond “The Code of Capital”: A Reply pp. 65-80 Downloads
Pistor Katharina

Volume 10, issue 3, 2020

Lynn Stout, Pro-sociality, and the Campaign for Corporate Enlightenment pp. 09 Downloads
Langevoort Donald C.
Beating Shareholder Activism at Its Own Game pp. 12 Downloads
Blair Margaret M.
Why Lynn Stout Took Up the Sword Against Share Value Maximization pp. 18 Downloads
Blair Margaret M.
Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective pp. 25 Downloads
Yuri Biondi
How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored pp. 25 Downloads
Ciepley David
The Shareholder Value Mess (And How to Clean it Up) pp. 27 Downloads
Robé Jean-Philippe
The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong pp. 046 Downloads
Clarke Thomas
Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank pp. 48 Downloads
Jacoby Sanford M.

Volume 10, issue 2, 2020

Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation pp. 18 Downloads
Veldman Jeroen and Jansson Andreas
The Challenges of Assurance on Non-financial Reporting pp. 23 Downloads
Sonnerfeldt Amanda Ling Li and Pontoppidan Caroline Aggestam
The Financialization of Civil Society Activism: Sustainable Finance, Non-Financial Disclosure and the Shrinking Space for Engagement pp. 28 Downloads
Cerrato Davide and Ferrando Tomaso
Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform pp. 29 Downloads
Harper Ho Virginia
A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach pp. 30 Downloads
Aureli Selena, Salvatori Federica and Magnaghi Elisabetta
The Impact of Climate Change in the Valuation of Production Assets via the IFRS Framework: An Exploratory Qualitative Comparative Case Study Approach pp. 33 Downloads
Scholten Rebecca, Lambooy Tineke, Renes Remko and Bartels Wim
Paradise Lost: Accounting Narratives Without Numbers pp. 34 Downloads
Abela Mario
Integrated Reporting and Sustainable Corporate Governance from European Perspective pp. 40 Downloads
Mähönen Jukka
Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability pp. 42 Downloads
Tsagas Georgina and Villiers Charlotte
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes pp. 043 Downloads
Monciardini David, Mähönen Jukka Tapio and Tsagas Georgina

Volume 10, issue 1, 2020

Social Dynamics behind Financialisation: About the Book ‘Finance at Work’ pp. 4 Downloads
Boussard Valerie
When finance extends its reach, so does the SSCF. A comment on “Finance at work” pp. 5 Downloads
Charron Jacques-Olivier
Is Accounting an Information Science? pp. 17 Downloads
Fellingham John and Lin Haijin
Can banks be owned? pp. 21 Downloads
Butzbach Olivier, Rotondo Gennaro and Desiato Talita

Volume 9, issue 3, 2019

What Makes Money Work?: Comments on “The Guidance of an Enterprise Economy” pp. 5 Downloads
Sobel Joel
The Visible Hand pp. 5 Downloads
Andrew Lo
Institutions, Games and Economic Theory: Comments on the Guidance of an Enterprise Economy by Martin Shubik and Eric Smith, MIT Press 2016 pp. 6 Downloads
Diamond Douglas W.
Equilibrium and System Analysis in Economic Dynamics pp. 10 Downloads
Yuri Biondi
Accounting and its Relationship to General Equilibrium Theory pp. 11 Downloads
Martin Shubik

Volume 9, issue 2, 2019

Rethinking Financial Reporting: Reinstating the Social License of Limited Liability pp. 3 Downloads
Haslam Colin
Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder pp. 7 Downloads
Williams Paul F.
Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty pp. 18 Downloads
Schmiel Ute and Weitz Alexander
An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis) pp. 21 Downloads
Susanne von der Becke and Sornette Didier

Volume 9, issue 1, 2019

The Role of Accounting and the Debate between Historical Cost and Fair Value pp. 3 Downloads
Tang Vicki Wei
Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism pp. 3 Downloads
Braun Eduard
Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism” pp. 9 Downloads
Baker C. Richard
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost pp. 13 Downloads
Sudipta Basu and Waymire Gregory B.
Whither the Concept of Income? pp. 16 Downloads
Saito Shizuki and Fukui Yoshitaka
The Ecological Rationality of Historical Costs and Conservatism pp. 30 Downloads
Braun Eduard
Page updated 2022-05-17