Accounting, Economics, and Law: A Convivium

2011 - 2020

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

From De Gruyter
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Volume 10, issue 1, 2020

Social Dynamics behind Financialisation: About the Book ‘Finance at Work’ pp. 4

Boussard Valerie

When finance extends its reach, so does the SSCF. A comment on “Finance at work” pp. 5

Charron Jacques-Olivier

Is Accounting an Information Science? pp. 17

Fellingham John and Lin Haijin

Can banks be owned? pp. 21

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

Sobel Joel

The Visible Hand pp. 5

Lo Andrew W.

Institutions, Games and Economic Theory: Comments on the Guidance of an Enterprise Economy by Martin Shubik and Eric Smith, MIT Press 2016 pp. 6

Diamond Douglas W.

Equilibrium and System Analysis in Economic Dynamics pp. 10

Biondi Yuri

Accounting and its Relationship to General Equilibrium Theory pp. 11

Martin Shubik

Volume 9, issue 2, 2019

Rethinking Financial Reporting: Reinstating the Social License of Limited Liability pp. 3

Haslam Colin

Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder pp. 8

Williams Paul F.

Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty pp. 19

Schmiel Ute and Weitz Alexander

An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis) pp. 21

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

Tang Vicki Wei

Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism pp. 3

Braun Eduard

Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism” pp. 9

Baker C. Richard

Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost pp. 13

Sudipta Basu and Waymire Gregory B.

Whither the Concept of Income? pp. 16

Saito Shizuki and Fukui Yoshitaka

The Ecological Rationality of Historical Costs and Conservatism pp. 30

Braun Eduard

Volume 8, issue 3, 2018

The Financial Sustainability Conundrum in Central Government pp. 3

Yuri Biondi

The Current Challenges for EU Company and Financial Law and Regulation pp. 12

Autenne Alexia, Yuri Biondi, Cavalier Georges, Cotiga-Raccah Andra, Doralt Peter, Haslam Colin, Horak Hana, Malberti Corrado, Philippe Denis, Sergakis Konstantinos and Schmidt Jessica

Doxa of Shareholders and Owners: On the Threshold of Financialization pp. 18

Jonnergård Karin and Larsson-Olaison Ulf

The Making of the Shareholder Primacy Governance Model: Price Theory, the Law and Economics School, and Corporate Law Retrenchment Advocacy pp. 31

Styhre Alexander

Volume 8, issue 2, 2018

The Money Problem: A Rejoinder pp. 3

Ricks Morgan

A Simple Fix for a Complex Problem? Comments on Morgan Ricks, The Money Problem: Rethinking Financial Regulation pp. 5

Blair Margaret M.

Morgan Ricks: “The Money Problem: Rethinking Financial Regulation” pp. 11

Moutot Philippe

Financial Stability and Money Creation: A Review of Morgan Ricks: The Money Problem pp. 16

Moe Thorvald Grung

Banking, Money and Credit: A Systemic Perspective pp. 26

Yuri Biondi

Volume 8, issue 1, 2018

Why Reduce Economics to Psychology pp. 2

Shyam Sunder

Yuji Ijiri: Accounting for a Better Society pp. 3

Shyam Sunder

The Double Entry System of Accounting pp. 3

Fellingham John

Ijiri and His Influence in Japan pp. 4

Fukui Yoshitaka

An Interdisciplinary Journey with Professor Yuji Ijiri pp. 4

Lin Haijin

Yuji Ijiri: On Accountability pp. 4

Glover Jonathan

An Introduction to Corporate Accounting Standards: A Review pp. 12

Ijiri Yuji

Axioms and Structures of Conventional Accounting Measurement pp. 29

Ijiri Yuji

Volume 7, issue 3, 2017

If nature were a Commons would the homo economicus be a rational agent dropped in an evolutionary trap or an ignorant pedantic? A Note on Ecology of Law. Toward a Legal System in Tune with Nature and Community, by F. Capra and U. Mattei, 2015 pp. 7

Mauro Gallegati

Visions of “Eco- Law”: A Comment on Capra and Mattei, The Ecology of Law: Toward a Legal System in Tune with Nature and Community (Berrett-Kohler Pubs., 2015) pp. 13

Strasser Kurt A.

Inefficient Debate. The EMH, the “Remarkable Error” and a Question of Point of View pp. 24

Charron Jacques-Olivier

Pension Obligations in the European Union: A Case Study for Accounting Policy pp. 27

Yuri Biondi and Boisseau-Sierra Marion

High Quality Securitisation and EU Capital Markets Union – Is it Possible? pp. 29

Bavoso Vincenzo

Volume 7, issue 2, 2017

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 pp. 1-5

Yuri Biondi

Foreword pp. 7-9

Pisar-Haas Leah

Preface pp. 11-12

Gauzès Jean-Paul

Introduction pp. 13-15

Le Theule François-Gilles, Raphael Douady and Christian de Boissieu

Accountancy, Accountability and Practice pp. 17-29

Hoinaru Razvan, Theurer Michael, Stolojan Theodor Dumitru, Kamall Syed, Patrick De Cambourg and Boutellis-Taft Olivier

Why and How EFRAG was Reformed pp. 31-34

Maystadt Philippe

A Speech on “Why Accounting Matters: A Central Bank Perspective” pp. 35-42

Claudia Schwarz

Thin Political Markets in Accounting and Beyond: Lessons for Leadership Education pp. 43-50

Ramanna Karthik

Financial Regulation for a Better Society pp. 51-58

Shyam Sunder

Open Debate on Accounting Regulation and the Public Good pp. 59-63

Graeff Imke

Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good pp. 65-77

Yuri Biondi

On the Accounting Regulation for the European Private Sector pp. 79-91

Canziani Arnaldo

The Need to Reform the Dangerous IFRS System of Accounting pp. 93-103

Richard Jacques

International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities pp. 105-108

Haslam Colin

Open Debate on Accounting for the European Private Sector pp. 109-115

Graeff Imke

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives pp. 117-123

Yuri Biondi

France Supports Accrual Accounting For The Public Sector pp. 125-129

Calmel Marie-Pierre

Challenges for European Public Sector Accounting pp. 131-135

Heald David

Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation pp. 137-153

Mussari Riccardo and Sorrentino Daniela

European Public Sector Accounting Standards (EPSAS) pp. 155-160

Makaronidis Alexandre

Open Debate on Accounting for the European Public Sector pp. 161-163

Graeff Imke

Volume 7, issue 1, 2017

International Tax Avoidance – Introduction pp. 4

Avi-Yonah Reuven

The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy pp. 8

Yuri Biondi

Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation pp. 16

Büttner Tim and Thiemann Matthias

Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain pp. 21

Quentin David

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada pp. 24

Avi-Yonah Reuven S. and Pichhadze Amir

Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland pp. 47

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