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Accounting, Economics, and Law: A Convivium

2011 - 2023

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

From De Gruyter
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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

Volume 11, issue 3, 2021

Accounting Education, Economics Education, and Opinions on Taxing the Wealthy pp. 17 Downloads
Wesley Routon Philip and Berry Reanna
Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions pp. 20 Downloads
Lissowska Maria
Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union pp. 26 Downloads
Bavoso Vincenzo
Accounting Research and Problem Solving pp. 271-275 Downloads
Shyam Sunder
Accounting for Pandemic: Better Numbers for Management and Policy pp. 277-291 Downloads
Yuri Biondi

Volume 11, issue 2, 2021

The Economic, Legal and Social Dimension of Regulatory Arbitrage pp. 81-90 Downloads
Friedrich Jan and Thiemann Matthias
Regulatory Arbitrage: What’s Law Got To Do With It? pp. 91-117 Downloads
Langenbucher Katja
Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering pp. 119-160 Downloads
Stănescu Cătălin-Gabriel and Bogdan Camelia
Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework pp. 161-199 Downloads
Kunkel Tessa
Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases pp. 201-232 Downloads
Friedrich Jan
Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking pp. 233-266 Downloads
Thiemann Matthias and Tobias Tröger

Volume 11, issue 1, 2021

The Code of Capital: How the Law Creates Wealth and Inequality – Core Themes pp. 1-7 Downloads
Pistor Katharina
Three Projects in the New Law and Finance pp. 9-25 Downloads
Awrey Dan
The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital pp. 27-35 Downloads
Herzog Lisa
The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’ pp. 37-51 Downloads
Thiemann Matthias
Capitalization and its Legal Friends pp. 53-64 Downloads
Wansleben Leon
Theorizing Beyond “The Code of Capital”: A Reply pp. 65-80 Downloads
Pistor Katharina

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
Yuri Biondi
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
Page updated 2023-06-01