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 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

Biondi Yuri

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

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

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. 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