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Accounting, Economics, and Law: A Convivium

2011 - 2017

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

From De Gruyter
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Volume 7, issue 1, 2017

International Tax Avoidance – Introduction pp. 4 Downloads
Avi-Yonah Reuven
The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy pp. 8 Downloads
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 Downloads
Büttner Tim and Thiemann Matthias
Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain pp. 21 Downloads
Quentin David
GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada pp. 24 Downloads
Avi-Yonah Reuven S. and Pichhadze Amir
Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland pp. 47 Downloads
Kuźniacki Błażej

Volume 6, issue 3, 2016

A Symposium on Sovereign Debt and Reputation: Introduction pp. 173-177 Downloads
Lienau Odette
Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’ pp. 179-188 Downloads
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 Downloads
Ishikawa Tomoko
A Role for Legitimacy in Sovereign Debt: A Review Essay on Odette Lienau, Rethinking Sovereign Debt, 2014 pp. 219-241 Downloads
Herman Barry
Rethinking Sovereign Debt: Pleading for Human Rights, the Rule of Law, and Economic Sense pp. 243-262 Downloads
Raffer Kunibert
Embedded Contracts and a Continuum of Sovereign Debt pp. 263-272 Downloads
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 Downloads
Haslam Colin, Tsitsianis Nick, Hoinaru Razvan, Andersson Tord and Katechos George
Disclosure on Related Party Transactions: Evidence from Italian Listed Companies pp. 119-150 Downloads
Bava Fabrizio and Gromis di Trana Melchiorre
Bank Credit and the “Creation” of Deposits pp. 151-159 Downloads
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 Downloads
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 Downloads
Brusca Isabel, Caperchione Eugenio, Cohen Sandra and Rossi Francesca Manes

Volume 6, issue 1, 2016

A Symposium on Financial Power pp. 1-3 Downloads
Woll Cornelia
Explaining Variations in Bailout Policies: A Review of Cornelia Woll’s The Power of Inaction pp. 5-30 Downloads
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 Downloads
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 Downloads
Moutot Philippe
The Power of Banks and Governments pp. 57-63 Downloads
Reinke Raphael
Comment on The Power of Inaction by Cornelia Woll pp. 65-78 Downloads
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 Downloads
Yuri Biondi
A Rejoinder by the Author pp. 85-92 Downloads
Woll Cornelia

Volume 5, issue 3, 2015

Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets pp. 233-288 Downloads
Sergakis Konstantinos
The “Comply or Explain” Approach as a Pascalian Wager pp. 289-293 Downloads
Duhamel Jean-Christophe
An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime pp. 295-300 Downloads
Yuri Biondi
A Rejoinder on Mr. Duhamel’s Commentary pp. 301-304 Downloads
Sergakis Konstantinos

Volume 5, issue 2, 2015

Alternative Banking and Theory pp. 105-171 Downloads
Butzbach Olivier and E. von Mettenheim Kurt
Extraterritorial Discovery in Aid of Execution and State Immunity: Case Comment on Republic of Argentina v. NML Capital, Ltd., 573 U.S. ___ (2014) pp. 173-192 Downloads
Ishikawa Tomoko
The In Pari Delicto Defense for Auditors in Professional Negligence Cases: Imputation of Managers’ Unlawful Acts to the Client Firm pp. 193-226 Downloads
Blythe Stephen E.
Isabelle Huault and Christelle Richard: Regulation Writ Large: A Comment on Huault and Richard’ “The Discreet Regulator” pp. 227-232 Downloads
Carruthers Bruce G.

Volume 5, issue 1, 2015

Why Accounting Matters: A Central Bank Perspective pp. 1-42 Downloads
Claudia Schwarz, Karakitsos Polychronis, Merriman Niall and Studener Werner
The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective pp. 43-89 Downloads
Lyu Kai
A Comment on “The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective” by Kay Lyu (AEL: A CONVIVIUM, 2015) pp. 91-97 Downloads
Ortiz Horacio
The Role of State/Market Division and Political Economy in Understanding Institutional Transformation of China’s Stock Exchanges: Response to Dr Ortiz pp. 99-104 Downloads
Lyu Kai

Volume 4, issue 3, 2014

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society pp. 14 Downloads
Yuri Biondi
EPSAS and the Unification of Public Sector Accounting Across Europe pp. 14 Downloads
Mussari Riccardo
The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts pp. 15 Downloads
Newberry Susan
A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting pp. 18 Downloads
Jones Rowan and Caruana Josette
Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects pp. 22 Downloads
Calmel Marie-Pierre
Governmental Financial Accounting and European Harmonisation: Case Study of Finland pp. 27 Downloads
Oulasvirta Lasse Olavi
Accounting Rules for the European Communities: A Theoretical Analysis pp. 36 Downloads
Yuri Biondi and Soverchia Michela

Volume 4, issue 2, 2014

The Value of Accounting for Value pp. 2 Downloads
Liu Huifeng
The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary pp. 14 Downloads
Mocsary George A.
“The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets pp. 23 Downloads
Chernin Yulia and Lahav Yaron
Commentary on “Accounting for Value” by Stephen Penman pp. 26 Downloads
Marzo Giuseppe
Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable pp. 36 Downloads
Ishikawa Tomoko

Volume 4, issue 1, 2013

Remuneration of Non-Executive Directors in German Listed Firms: An Empirical Analysis from a Practitioners’ Perspective pp. 1-16 Downloads
Lazar Christian, Metzner Yves, Rapp Marc Steffen and Wolff Michael
Have Academic Accountants and Financial Accounting Standard Setters Traded Places? pp. 17-26 Downloads
Glover Jonathan
“Trading Places”: A UK (and IFRS) Comment pp. 27-40 Downloads
Macve Richard
Some Historical Reflections on “Have Academics and the Standard Setters Traded Places” pp. 41-48 Downloads
Zeff Stephen A.
Economic Patriotism in Open Economies, Ben Clift and Cornelia Woll (Eds.), London: Routledge, 2012 pp. 49-54 Downloads
Thiemann Matthias
Do National Accounting Traditions fit in a Globalized World? A Review of “A Global History of Accounting, Financial Reporting and Public Policy” Edited by Gary Previts, Peter Walton and Peter Wolnizer pp. 55-61 Downloads
Fuelbier Rolf Uwe
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