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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 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
Biondi Yuri
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

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 Downloads
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 Downloads
Strasser Kurt A.
Inefficient Debate. The EMH, the “Remarkable Error” and a Question of Point of View pp. 24 Downloads
Charron Jacques-Olivier
Pension Obligations in the European Union: A Case Study for Accounting Policy pp. 27 Downloads
Yuri Biondi and Boisseau-Sierra Marion
High Quality Securitisation and EU Capital Markets Union – Is it Possible? pp. 29 Downloads
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 Downloads
Yuri Biondi
Foreword pp. 7-9 Downloads
Pisar-Haas Leah
Preface pp. 11-12 Downloads
Gauzès Jean-Paul
Introduction pp. 13-15 Downloads
Le Theule François-Gilles, Raphael Douady and Christian de Boissieu
Accountancy, Accountability and Practice pp. 17-29 Downloads
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 Downloads
Maystadt Philippe
A Speech on “Why Accounting Matters: A Central Bank Perspective” pp. 35-42 Downloads
Claudia Schwarz
Thin Political Markets in Accounting and Beyond: Lessons for Leadership Education pp. 43-50 Downloads
Ramanna Karthik
Financial Regulation for a Better Society pp. 51-58 Downloads
Shyam Sunder
Open Debate on Accounting Regulation and the Public Good pp. 59-63 Downloads
Graeff Imke
Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good pp. 65-77 Downloads
Yuri Biondi
On the Accounting Regulation for the European Private Sector pp. 79-91 Downloads
Canziani Arnaldo
The Need to Reform the Dangerous IFRS System of Accounting pp. 93-103 Downloads
Richard Jacques
International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities pp. 105-108 Downloads
Haslam Colin
Open Debate on Accounting for the European Private Sector pp. 109-115 Downloads
Graeff Imke
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives pp. 117-123 Downloads
Yuri Biondi
France Supports Accrual Accounting For The Public Sector pp. 125-129 Downloads
Calmel Marie-Pierre
Challenges for European Public Sector Accounting pp. 131-135 Downloads
Heald David
Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation pp. 137-153 Downloads
Mussari Riccardo and Sorrentino Daniela
European Public Sector Accounting Standards (EPSAS) pp. 155-160 Downloads
Makaronidis Alexandre
Open Debate on Accounting for the European Public Sector pp. 161-163 Downloads
Graeff Imke

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
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