Accounting, Economics, and Law: A Convivium
2011 - 2022
Current editor(s): Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder From De Gruyter Bibliographic data for series maintained by Peter Golla (). Access Statistics for this journal.
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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

- Braun Eduard
- The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75

- Gros Marius and Henke Tobias
- A Hitchhiker’s Guide to Regulation pp. 77-80

- Scott Colin
Volume 11, issue 3, 2021
- Accounting Education, Economics Education, and Opinions on Taxing the Wealthy pp. 17

- Wesley Routon Philip and Berry Reanna
- Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions pp. 20

- Lissowska Maria
- Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union pp. 26

- Bavoso Vincenzo
- Accounting Research and Problem Solving pp. 271-275

- Sunder Shyam
- Accounting for Pandemic: Better Numbers for Management and Policy pp. 277-291

- Yuri Biondi
Volume 11, issue 2, 2021
- The Economic, Legal and Social Dimension of Regulatory Arbitrage pp. 81-90

- Friedrich Jan and Thiemann Matthias
- Regulatory Arbitrage: What’s Law Got To Do With It? pp. 91-117

- Langenbucher Katja
- Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering pp. 119-160

- 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

- Kunkel Tessa
- Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases pp. 201-232

- Friedrich Jan
- Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking pp. 233-266

- 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

- Pistor Katharina
- Three Projects in the New Law and Finance pp. 9-25

- Awrey Dan
- The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital pp. 27-35

- Herzog Lisa
- The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’ pp. 37-51

- Thiemann Matthias
- Capitalization and its Legal Friends pp. 53-64

- Wansleben Leon
- Theorizing Beyond “The Code of Capital”: A Reply pp. 65-80

- Pistor Katharina
Volume 10, issue 3, 2020
- Lynn Stout, Pro-sociality, and the Campaign for Corporate Enlightenment pp. 09

- Langevoort Donald C.
- Beating Shareholder Activism at Its Own Game pp. 12

- Blair Margaret M.
- Why Lynn Stout Took Up the Sword Against Share Value Maximization pp. 18

- Blair Margaret M.
- Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective pp. 25

- Yuri Biondi
- How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored pp. 25

- Ciepley David
- The Shareholder Value Mess (And How to Clean it Up) pp. 27

- Robé Jean-Philippe
- The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong pp. 046

- Clarke Thomas
- Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank pp. 48

- Jacoby Sanford M.
Volume 10, issue 2, 2020
- Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation pp. 18

- Veldman Jeroen and Jansson Andreas
- The Challenges of Assurance on Non-financial Reporting pp. 23

- 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

- Cerrato Davide and Ferrando Tomaso
- Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform pp. 29

- Harper Ho Virginia
- A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach pp. 30

- 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

- Scholten Rebecca, Lambooy Tineke, Renes Remko and Bartels Wim
- Paradise Lost: Accounting Narratives Without Numbers pp. 34

- Abela Mario
- Integrated Reporting and Sustainable Corporate Governance from European Perspective pp. 40

- Mähönen Jukka
- Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability pp. 42

- Tsagas Georgina and Villiers Charlotte
- Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes pp. 043

- 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

- 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

- 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

- Diamond Douglas W.
- Equilibrium and System Analysis in Economic Dynamics pp. 10

- Yuri Biondi
- 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. 7

- Williams Paul F.
- Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty pp. 18

- 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
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