Accounting, Economics, and Law: A Convivium

2011 - 2022

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

From De Gruyter
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Volume 12, issue 1, 2022

Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach pp. 1-23

Braun Eduard

The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam pp. 25-75

Gros Marius and Henke Tobias

A Hitchhiker’s Guide to Regulation pp. 77-80

Scott Colin

Volume 11, issue 3, 2021

Accounting Education, Economics Education, and Opinions on Taxing the Wealthy pp. 17

Wesley Routon Philip and Berry Reanna

Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions pp. 20

Lissowska Maria

Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union pp. 26

Bavoso Vincenzo

Accounting Research and Problem Solving pp. 271-275

Sunder Shyam

Accounting for Pandemic: Better Numbers for Management and Policy pp. 277-291

Yuri Biondi

Volume 11, issue 2, 2021

The Economic, Legal and Social Dimension of Regulatory Arbitrage pp. 81-90

Friedrich Jan and Thiemann Matthias

Regulatory Arbitrage: What’s Law Got To Do With It? pp. 91-117

Langenbucher Katja

Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering pp. 119-160

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

Kunkel Tessa

Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases pp. 201-232

Friedrich Jan

Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking pp. 233-266

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

Pistor Katharina

Three Projects in the New Law and Finance pp. 9-25

Awrey Dan

The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital pp. 27-35

Herzog Lisa

The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’ pp. 37-51

Thiemann Matthias

Capitalization and its Legal Friends pp. 53-64

Wansleben Leon

Theorizing Beyond “The Code of Capital”: A Reply pp. 65-80

Pistor Katharina

Volume 10, issue 3, 2020

Lynn Stout, Pro-sociality, and the Campaign for Corporate Enlightenment pp. 09

Langevoort Donald C.

Beating Shareholder Activism at Its Own Game pp. 12

Blair Margaret M.

Why Lynn Stout Took Up the Sword Against Share Value Maximization pp. 18

Blair Margaret M.

Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective pp. 25

Yuri Biondi

How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored pp. 25

Ciepley David

The Shareholder Value Mess (And How to Clean it Up) pp. 27

Robé Jean-Philippe

The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong pp. 046

Clarke Thomas

Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank pp. 48

Jacoby Sanford M.

Volume 10, issue 2, 2020

Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation pp. 18

Veldman Jeroen and Jansson Andreas

The Challenges of Assurance on Non-financial Reporting pp. 23

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

Cerrato Davide and Ferrando Tomaso

Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform pp. 29

Harper Ho Virginia

A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach pp. 30

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

Scholten Rebecca, Lambooy Tineke, Renes Remko and Bartels Wim

Paradise Lost: Accounting Narratives Without Numbers pp. 34

Abela Mario

Integrated Reporting and Sustainable Corporate Governance from European Perspective pp. 40

Mähönen Jukka

Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability pp. 42

Tsagas Georgina and Villiers Charlotte

Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes pp. 043

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

Boussard Valerie

When finance extends its reach, so does the SSCF. A comment on “Finance at work” pp. 5

Charron Jacques-Olivier

Is Accounting an Information Science? pp. 17

Fellingham John and Lin Haijin

Can banks be owned? pp. 21

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

Sobel Joel

The Visible Hand pp. 5

Andrew Lo

Institutions, Games and Economic Theory: Comments on the Guidance of an Enterprise Economy by Martin Shubik and Eric Smith, MIT Press 2016 pp. 6

Diamond Douglas W.

Equilibrium and System Analysis in Economic Dynamics pp. 10

Yuri Biondi

Accounting and its Relationship to General Equilibrium Theory pp. 11

Martin Shubik

Volume 9, issue 2, 2019

Rethinking Financial Reporting: Reinstating the Social License of Limited Liability pp. 3

Haslam Colin

Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder pp. 7

Williams Paul F.

Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty pp. 18

Schmiel Ute and Weitz Alexander

An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis) pp. 21

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

Tang Vicki Wei

Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism pp. 3

Braun Eduard

Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism” pp. 9

Baker C. Richard

Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost pp. 13

Sudipta Basu and Waymire Gregory B.

Whither the Concept of Income? pp. 16

Saito Shizuki and Fukui Yoshitaka

The Ecological Rationality of Historical Costs and Conservatism pp. 30

Braun Eduard