Accounting, Economics, and Law: A Convivium

2011 - 2025

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

From De Gruyter
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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

Kunibert Raffer

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

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

Volume 6, issue 1, 2016

A Symposium on Financial Power: Introduction to the Book Review Symposium on Cornelia Woll The Power of Inaction: Bank Bailouts in Comparison. Ithaca, NY: Cornell University Press, 2014, 224 pp. $32.50 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’s “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

Raphael Reinke

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. 165-178

Yuri Biondi

Accounting Rules for the European Communities: A Theoretical Analysis pp. 179-214

Yuri Biondi and Soverchia Michela

Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects pp. 215-236

Calmel Marie-Pierre

Governmental Financial Accounting and European Harmonisation: Case Study of Finland pp. 237-263

Oulasvirta Lasse Olavi

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting pp. 265-282

Jones Rowan and Caruana Josette

The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts pp. 283-297

Newberry Susan

EPSAS and the Unification of Public Sector Accounting Across Europe pp. 299-312

Mussari Riccardo

Volume 4, issue 2, 2014

Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable pp. 63-98

Ishikawa Tomoko

“The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets pp. 99-121

Chernin Yulia and Lahav Yaron

The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary pp. 123-136

Mocsary George A.

The Value of Accounting for Value pp. 137-138

Liu Huifeng

Commentary on “Accounting for Value” by Stephen Penman pp. 139-164

Marzo Giuseppe

Volume 4, issue 1, 2014

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

Volume 3, issue 3, 2013

The Global Financial Crisis in Historical Perspective: An Economic Analysis Combining Minsky, Hayek, Fisher, Keynes and the Regulation Approach pp. 93-139

Boyer Robert

Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy pp. 141-166

Yuri Biondi

Minsky Financial Instability, Interscale Feedback, Percolation and Marshall–Walras Disequilibrium pp. 167-260

Sorin Solomon and Natasa Golo

Control of Finance as a Prerequisite for Successful Monetary Policy: A Reinterpretation of Henry Simons’ “Rules versus Authorities in Monetary Policy” pp. 261-276

Thorvald Moe

What Do Banks Do? What Should Banks Do? A Minskian Perspective pp. 277-311

L. Randall Wray

What Financiers Usually Do, and What We Can Learn from History pp. 313-331

Pierre Hautcoeur and Angelo Riva

Why Banks Do What They Do. How the Monetary System Affects Banking Activity pp. 333-356

Fantacci Luca

Back to Basics in Banking Theory and Varieties of Finance Capitalism pp. 357-405

Mettenheim Kurt

Volume 3, issue 2, 2013

The International Politics of IFRS Harmonization pp. 1-46

Ramanna Karthik

The International Politics of IFRS Harmonization: A Comment pp. 47-52

Saito Shizuki

Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization” pp. 53-68

Haas Jerome

A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna pp. 69-76

Nölke Andreas

Evaluating Accounting Standards: A Comment on Ramanna’s ‘The International Politics of IFRS Harmonization’ pp. 77-92

Madsen Paul E.

Volume 3, issue 1, 2013

Myths about Shareholder Value pp. 1-14

Stevelman Faith

Deconstructing the Mythology of Shareholder Value: A Comment on Lynn Stout’s “The Shareholder Value Myth” pp. 15-42

Clarke Thomas

The Shareholder Model of the Corporation, Between Mythology and Reality pp. 43-60

Weinstein Olivier

The Troubling Question of Corporate Purpose pp. 61-70

Stout Lynn