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

Avi-Yonah Reuven

The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy pp. 8

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

Büttner Tim and Thiemann Matthias

Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain pp. 21

Quentin David

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada pp. 24

Avi-Yonah Reuven S. and Pichhadze Amir

Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland pp. 47

Kuźniacki Błażej

Volume 6, issue 3, 2016

A Symposium on Sovereign Debt and Reputation: Introduction pp. 173-177

Lienau Odette

Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’ pp. 179-188

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

Ishikawa Tomoko

A Role for Legitimacy in Sovereign Debt: A Review Essay on Odette Lienau, Rethinking Sovereign Debt, 2014 pp. 219-241

Herman Barry

Rethinking Sovereign Debt: Pleading for Human Rights, the Rule of Law, and Economic Sense pp. 243-262

Raffer Kunibert

Embedded Contracts and a Continuum of Sovereign Debt pp. 263-272

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

Haslam Colin, Tsitsianis Nick, Hoinaru Razvan, Andersson Tord and Katechos George

Disclosure on Related Party Transactions: Evidence from Italian Listed Companies pp. 119-150

Bava Fabrizio and Gromis di Trana Melchiorre

Bank Credit and the “Creation” of Deposits pp. 151-159

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

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

Brusca Isabel, Caperchione Eugenio, Cohen Sandra and Rossi Francesca Manes

Volume 6, issue 1, 2016

A Symposium on Financial Power pp. 1-3

Woll Cornelia

Explaining Variations in Bailout Policies: A Review of Cornelia Woll’s The Power of Inaction pp. 5-30

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

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

Moutot Philippe

The Power of Banks and Governments pp. 57-63

Reinke Raphael

Comment on The Power of Inaction by Cornelia Woll pp. 65-78

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

Yuri Biondi

A Rejoinder by the Author pp. 85-92

Woll Cornelia

Volume 5, issue 3, 2015

Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets pp. 233-288

Sergakis Konstantinos

The “Comply or Explain” Approach as a Pascalian Wager pp. 289-293

Duhamel Jean-Christophe

An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime pp. 295-300

Yuri Biondi

A Rejoinder on Mr. Duhamel’s Commentary pp. 301-304

Sergakis Konstantinos

Volume 5, issue 2, 2015

Alternative Banking and Theory pp. 105-171

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

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

Blythe Stephen E.

Isabelle Huault and Christelle Richard: Regulation Writ Large: A Comment on Huault and Richard’ “The Discreet Regulator” pp. 227-232

Carruthers Bruce G.

Volume 5, issue 1, 2015

Why Accounting Matters: A Central Bank Perspective pp. 1-42

Claudia Schwarz, Karakitsos Polychronis, Merriman Niall and Studener Werner

The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective pp. 43-89

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

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

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

Yuri Biondi

EPSAS and the Unification of Public Sector Accounting Across Europe pp. 14

Mussari Riccardo

The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts pp. 15

Newberry Susan

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting pp. 18

Jones Rowan and Caruana Josette

Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects pp. 22

Calmel Marie-Pierre

Governmental Financial Accounting and European Harmonisation: Case Study of Finland pp. 27

Oulasvirta Lasse Olavi

Accounting Rules for the European Communities: A Theoretical Analysis pp. 36

Yuri Biondi and Soverchia Michela

Volume 4, issue 2, 2014

The Value of Accounting for Value pp. 2

Liu Huifeng

The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary pp. 14

Mocsary George A.

“The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets pp. 23

Chernin Yulia and Lahav Yaron

Commentary on “Accounting for Value” by Stephen Penman pp. 26

Marzo Giuseppe

Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable pp. 36

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

Lazar Christian, Metzner Yves, Rapp Marc Steffen and Wolff Michael

Have Academic Accountants and Financial Accounting Standard Setters Traded Places? pp. 17-26

Glover Jonathan

“Trading Places”: A UK (and IFRS) Comment pp. 27-40

Macve Richard

Some Historical Reflections on “Have Academics and the Standard Setters Traded Places” pp. 41-48

Zeff Stephen A.

Economic Patriotism in Open Economies, Ben Clift and Cornelia Woll (Eds.), London: Routledge, 2012 pp. 49-54

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

Fuelbier Rolf Uwe