Accounting, Economics, and Law: A Convivium

2011 - 2018

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

From De Gruyter
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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

Kuźniacki Błażej

Volume 6, issue 3, 2016

A Symposium on Sovereign Debt and Reputation: Introduction pp. 173-177

Lienau Odette

Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’ pp. 179-188

Yuri Biondi

The Rise of the Notion of Illegitimate Debt: a Comment on “Rethinking Sovereign Debt: Politics, Reputation, and Legitimacy in Modern Finance” by Odette Lienau pp. 189-217

Ishikawa Tomoko

A Role for Legitimacy in Sovereign Debt: A Review Essay on Odette Lienau, Rethinking Sovereign Debt, 2014 pp. 219-241

Herman Barry

Rethinking Sovereign Debt: Pleading for Human Rights, the Rule of Law, and Economic Sense pp. 243-262

Raffer Kunibert

Embedded Contracts and a Continuum of Sovereign Debt pp. 263-272

Lienau Odette

Volume 6, issue 2, 2016

Stress Testing International Financial Reporting Standards (IFRS): Accounting for Stability and the Public Good in a Financialized World pp. 93-118

Haslam Colin, Tsitsianis Nick, Hoinaru Razvan, Andersson Tord and Katechos George

Disclosure on Related Party Transactions: Evidence from Italian Listed Companies pp. 119-150

Bava Fabrizio and Gromis di Trana Melchiorre

Bank Credit and the “Creation” of Deposits pp. 151-159

Schumpeter J. A.

Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi: Review of “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization” pp. 161-168

Boisseau-Sierra Marion

Answer to the book review on “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization”, by Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Governance and Public Management Series, Palgrave Macmillan, 2015) pp. 169-171

Brusca Isabel, Caperchione Eugenio, Cohen Sandra and Rossi Francesca Manes

Volume 6, issue 1, 2016

A Symposium on Financial Power pp. 1-3

Woll Cornelia

Explaining Variations in Bailout Policies: A Review of Cornelia Woll’s The Power of Inaction pp. 5-30

Barnes Kelsey M. and Wilmarth Arthur E.

The Power of Inaction or Elite Failure? A Comment on Woll’ “The Power of Inaction” pp. 31-45

Thiemann Matthias

Power of Inaction or Ability to Learn in Action within a Political Process? Comments on “The Power of Inaction” by Cornelia Woll pp. 47-56

Moutot Philippe

The Power of Banks and Governments pp. 57-63

Reinke Raphael

Comment on The Power of Inaction by Cornelia Woll pp. 65-78

Jensen Jason O.

Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007 pp. 79-84

Yuri Biondi

A Rejoinder by the Author pp. 85-92

Woll Cornelia