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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 Downloads
Langevoort Donald C.
Beating Shareholder Activism at Its Own Game pp. 12 Downloads
Blair Margaret M.
Why Lynn Stout Took Up the Sword Against Share Value Maximization pp. 18 Downloads
Blair Margaret M.
Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective pp. 25 Downloads
Biondi Yuri
How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored pp. 25 Downloads
Ciepley David
The Shareholder Value Mess (And How to Clean it Up) pp. 27 Downloads
Robé Jean-Philippe
The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong pp. 046 Downloads
Clarke Thomas
Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank pp. 48 Downloads
Jacoby Sanford M.

Volume 10, issue 2, 2020

Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation pp. 18 Downloads
Veldman Jeroen and Jansson Andreas
The Challenges of Assurance on Non-financial Reporting pp. 23 Downloads
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 Downloads
Cerrato Davide and Ferrando Tomaso
Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform pp. 29 Downloads
Harper Ho Virginia
A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach pp. 30 Downloads
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 Downloads
Scholten Rebecca, Lambooy Tineke, Renes Remko and Bartels Wim
Paradise Lost: Accounting Narratives Without Numbers pp. 34 Downloads
Abela Mario
Integrated Reporting and Sustainable Corporate Governance from European Perspective pp. 40 Downloads
Mähönen Jukka
Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability pp. 42 Downloads
Tsagas Georgina and Villiers Charlotte
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes pp. 043 Downloads
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 Downloads
Boussard Valerie
When finance extends its reach, so does the SSCF. A comment on “Finance at work” pp. 5 Downloads
Charron Jacques-Olivier
Is Accounting an Information Science? pp. 17 Downloads
Fellingham John and Lin Haijin
Can banks be owned? pp. 21 Downloads
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 Downloads
Sobel Joel
The Visible Hand pp. 5 Downloads
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 Downloads
Diamond Douglas W.
Equilibrium and System Analysis in Economic Dynamics pp. 10 Downloads
Yuri Biondi
Accounting and its Relationship to General Equilibrium Theory pp. 11 Downloads
Martin Shubik

Volume 9, issue 2, 2019

Rethinking Financial Reporting: Reinstating the Social License of Limited Liability pp. 3 Downloads
Haslam Colin
Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder pp. 8 Downloads
Williams Paul F.
Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty pp. 19 Downloads
Schmiel Ute and Weitz Alexander
An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis) pp. 21 Downloads
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 Downloads
Tang Vicki Wei
Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism pp. 3 Downloads
Braun Eduard
Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism” pp. 9 Downloads
Baker C. Richard
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost pp. 13 Downloads
Sudipta Basu and Waymire Gregory B.
Whither the Concept of Income? pp. 16 Downloads
Saito Shizuki and Fukui Yoshitaka
The Ecological Rationality of Historical Costs and Conservatism pp. 30 Downloads
Braun Eduard

Volume 8, issue 3, 2018

The Financial Sustainability Conundrum in Central Government pp. 3 Downloads
Yuri Biondi
The Current Challenges for EU Company and Financial Law and Regulation pp. 12 Downloads
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 Downloads
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 Downloads
Styhre Alexander

Volume 8, issue 2, 2018

The Money Problem: A Rejoinder pp. 3 Downloads
Ricks Morgan
A Simple Fix for a Complex Problem? Comments on Morgan Ricks, The Money Problem: Rethinking Financial Regulation pp. 5 Downloads
Blair Margaret M.
Morgan Ricks: “The Money Problem: Rethinking Financial Regulation” pp. 11 Downloads
Moutot Philippe
Financial Stability and Money Creation: A Review of Morgan Ricks: The Money Problem pp. 16 Downloads
Moe Thorvald Grung
Banking, Money and Credit: A Systemic Perspective pp. 26 Downloads
Yuri Biondi

Volume 8, issue 1, 2018

Why Reduce Economics to Psychology pp. 2 Downloads
Shyam Sunder
Yuji Ijiri: Accounting for a Better Society pp. 3 Downloads
Shyam Sunder
The Double Entry System of Accounting pp. 3 Downloads
Fellingham John
Ijiri and His Influence in Japan pp. 4 Downloads
Fukui Yoshitaka
An Interdisciplinary Journey with Professor Yuji Ijiri pp. 4 Downloads
Lin Haijin
Yuji Ijiri: On Accountability pp. 4 Downloads
Glover Jonathan
An Introduction to Corporate Accounting Standards: A Review pp. 12 Downloads
Ijiri Yuji
Axioms and Structures of Conventional Accounting Measurement pp. 29 Downloads
Ijiri Yuji
Page updated 2021-05-07