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Accounting, Economics, and Law: A Convivium

2011 - 2024

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

From De Gruyter
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Volume 14, issue 2, 2024

Futures of Money – Monies of the Future. Introduction pp. 165-172 Downloads
Ortiz Horacio
Stablecoins, Central Bank Digital Currencies and US Dollar Hegemony: The Geopolitical Stake of Innovations in Money and Payments pp. 173-200 Downloads
Fantacci Luca and Gobbi Lucio
Privatizing Cash: Currency and Public Goods in Sweden pp. 201-211 Downloads
Peebles Gustav
Distributed Ledger Technology and the Future of Money and Banking: Banking is Necessary, Banks Are Not. Bill Gates 1994 pp. 213-249 Downloads
Huibers Fred
Digital Payments in China: Some Questions for a Pragmatist Anthropology of Money pp. 251-270 Downloads
Ortiz Horacio
Potential Implications of Retail Central Bank Digital Currency for Banking Systems Identified in the Literature and by Central Banks pp. 271-303 Downloads
Iwańczuk-Kaliska Anna

Volume 14, issue 1, 2024

Framing the Law and Policy of Finance pp. 1-37 Downloads
Coendet Thomas
Conceptualizing Epistemic Power: The Changing Relationship Between Economic Policy Paradigms and Academic Disciplines pp. 39-65 Downloads
Ylönen Matti, Saari Leevi and Jaakkola Jussi
Getting Antitrust and History in Tune pp. 67-131 Downloads
Cheffins Brian R.
Juridical Ontologies of Production and the Ricardian Machine pp. 133-157 Downloads
Quentin Clair
Intangible Flow Theory: A New Way for Conceptualizing Embeddedness? pp. 159-164 Downloads
Jakob Kapeller

Volume 13, issue 4, 2023

Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? pp. 407-415 Downloads
Yuri Biondi
The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union pp. 417-456 Downloads
Kobbi-Fakhfakh Sameh
Board Level Employee Representation and Tax Avoidance in Europe pp. 457-478 Downloads
Vitols Sigurt
Fair Value and Corporate Taxation: Out through the Door, Back through the Window? pp. 479-499 Downloads
Martins António, Sá Cristina and Taborda Daniel
The Autonomous Taxation of Corporate Expenses in Portugal: Empirical evidence of the Portuguese chartered accountants’ perceptions of corporate taxation pp. 501-538 Downloads
Dinis Ana, Martins António and Lopes Cidália
The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions pp. 539-562 Downloads
Taborda Daniel and Sousa João

Volume 13, issue 3, 2023

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe pp. 299-342 Downloads
Sebele-Mpofu Favourate Y
Squeeze-Out and Business Valuation in Germany – A Law and Economics Analysis of Judicial Decision-Making pp. 343-372 Downloads
Follert Florian
The Decline of Substance over Form in Accounting pp. 373-390 Downloads
Fischer Dov, Schochet Sholom and Ellman Ortal
The Decline of Substance over Form in Accounting: A Problematic Dichotomy pp. 391-402 Downloads
Williams Paul F.
FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia pp. 403-406 Downloads
Fischer Dov

Volume 13, issue 2, 2023

Central Banking in Perilous Times: An Open-Ended Chronicle pp. 49-102 Downloads
Yuri Biondi
The Future of Central Banking pp. 103-132 Downloads
Yamaoka Hiromi
Independence of Central Banks: The Need for an Urgent Revamp! pp. 133-167 Downloads
Moutot Philippe
Two Major Economic Crises in the Early Twenty-First Century and their Impact on Central Bank Independence pp. 169-215 Downloads
Marek Dabrowski
What Is the European Central Bank Supposed to Do? pp. 217-242 Downloads
Christopher Hartwell
Central Banks of the Visegrad Group States in the Light of Constitutional Regulations pp. 243-286 Downloads
Wilmanowicz-Słupczewska Martyna, Wantoch-Rekowski Jacek and Serowaniec Maciej
Book Commentary on “Financial Citizenship: Experts, Publics, and the Politics of Central Banking” by Anne-Lise Riles pp. 287-297 Downloads
Fontan Clement

Volume 13, issue 1, 2023

International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States pp. 1-19 Downloads
Al Enizi Ziad Kh. and Mahameed Waleed Fuad
The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises pp. 21-28 Downloads
Lienau Odette
Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises pp. 29-38 Downloads
del Barrio Arleo M. Cecilia
Debt Crisis and Learning – Replying to Two Stimulating Reviews pp. 39-47 Downloads
Bohoslavsky Juan Pablo and Raffer Kunibert

Volume 12, issue 4, 2022

A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book pp. 8 Downloads
Galassi Giuseppe
Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory pp. 281-299 Downloads
Saito Shizuki
Understanding Mattessich and Ijiri: García (2018)’s Book Summary pp. 301-303 Downloads
Nohora García
Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’ pp. 305-310 Downloads
Shyam Sunder
On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García pp. 311-317 Downloads
Fukui Yoshitaka and Saito Shizuki

Volume 12, issue 3, 2022

Synthesis of “Economic Transplants: On Lawmaking for Corporations and Capital Markets” pp. 253-267 Downloads
Langenbucher Katja
Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017) pp. 269-272 Downloads
Avi-Yonah Reuven
On the Danger of “Economic Transplants” pp. 273-279 Downloads
Thiemann Matthias

Volume 12, issue 2, 2022

Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism pp. 81-151 Downloads
Ramanna Karthik
The Social Value of FASB pp. 153-180 Downloads
Waymire Gregory B. and Sudipta Basu
Exploring the Relevance and Reliability of Fair Value Accounting pp. 181-190 Downloads
Fukui Yoshitaka and Saito Shizuki
The Pluralistic Foundations of Conceptual Veiling pp. 191-210 Downloads
Morley Julia
Unreliable Accounts: Governing behind a Veil pp. 211-231 Downloads
Williams Paul F.
Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna pp. 233-238 Downloads
Haslam Colin
“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture pp. 239-246 Downloads
Palea Vera
The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” pp. 247-252 Downloads
Vogel Steven K.

Volume 12, issue 1, 2022

Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach pp. 1-23 Downloads
Braun Eduard
The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75 Downloads
Gros Marius and Henke Tobias
A Hitchhiker’s Guide to Regulation pp. 77-80 Downloads
Scott Colin
Page updated 2024-05-28