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 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, 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

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

Volume 2, issue 2, 2012

The Heifer, The Goat and The Sheep in Company with The Lion pp. 5

Jean de la Fontaine

Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy" pp. 13

Robé Jean-Philippe

New Thinking on "Shareholder Primacy" pp. 24

Stout Lynn A.

What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting pp. 29

Yuri Biondi

Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown pp. 30

Cotton Nessler Natalie C. and Davis Gerald F.

Being Done With Milton Friedman pp. 33

Robé Jean-Philippe

Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond pp. 57

Weinstein Olivier

Volume 2, issue 1, 2012

Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011) pp. 1-4

Baker Charles Richard

An Argument on Behalf of Pakaluk and Cheffers' Contention pp. 1-4

Williams Paul F.

Accounting and the Law pp. 1-11

Berle Adolph A.

Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence pp. 52

Kleinman Gary, Anandarajan Asokan and Palmon Dan

Does Economic Theory Matter in Shaping Banking Regulation? A Case-study of Italy (1861-1936) pp. 78

Gigliobianco Alfredo and Claire Giordano