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The Firm as an Entity: Implications for Economics, Accounting, and the Law

Citations

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Cited by:

  1. Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.
  2. Thiemann Matthias, 2021. "The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(1), pages 37-51, March.
  3. Thomas Lamarche, 2009. "Les nouvelles institutions de la "mesure" de la rse entre communication et évaluation," Post-Print halshs-00865063, HAL.
  4. Thierry Kirat & Frédéric Marty, 2009. "Système d'information comptable de l’Etat et contrôle de l'exécution des contrats publics," Documents de Travail de l'OFCE 2009-10, Observatoire Francais des Conjonctures Economiques (OFCE).
  5. Richard Adelstein, 2010. "Firms as Social Actors," Wesleyan Economics Working Papers 2013-003, Wesleyan University, Department of Economics.
  6. Margaret M. Blair, 2013. "The four functions of corporate personhood," Chapters, in: Anna Grandori (ed.), Handbook of Economic Organization, chapter 23, Edward Elgar Publishing.
  7. Andrea Cuccia, 2018. "Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 103-131.
  8. Iván Alonso Montoya Restrepo & Luz Alexandra Montoya Restrepo, 2013. "La formación de estrategias deliberadas y emergentes: una propuesta a partir de definiciones básicas de una metodología de sistemas suaves," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
  9. Stevelman Faith, 2013. "Myths about Shareholder Value," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(1), pages 1-14, January.
  10. Butzbach Olivier & von Mettenheim Kurt E., 2015. "Alternative Banking and Theory," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(2), pages 105-171, July.
  11. Strasser Kurt, 2011. "A Comment on "The Legal Structure of the Firm"," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-8, January.
  12. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
  13. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
  14. Joelle Forest, 2003. "For An Artificialist Way Of Thinking Organization," Post-Print halshs-01070614, HAL.
  15. Gerhard Schnyder, 2008. "Revisiting the Party Paradox of Finance Capitalism: Evidence from Switzerland, Sweden and the Netherlands," Working Papers wp372, Centre for Business Research, University of Cambridge.
  16. Virgile Chassagnon, 2008. "Qu'est-ce qu'une firme (-réseau) ?," Post-Print halshs-00374758, HAL.
  17. Robé Jean-Philippe, 2012. "Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy"," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(2), pages 1-13, June.
  18. Veldman, Jeroen, 2018. "Inequality, Inc," MPRA Paper 86644, University Library of Munich, Germany.
  19. Schnyder, G., 2010. "Varieties of Insider Corporate Governance: Centre-Right Preferences and the Determinants of Reform in the Netherlands, Sweden and Switzerland," Working Papers wp406, Centre for Business Research, University of Cambridge.
  20. Biondi Yuri, 2019. "Equilibrium and System Analysis in Economic Dynamics," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(3), pages 1-10, December.
  21. M. Lüpold & Gerhard Schnyder, 2009. "Horse, Cow, Sheep, or 'Thing-In-Itself'? The Cognitive Origins of Corporate Governance in Switzerland, Germany, and the US, 1910s-1930s," Working Papers wp383, Centre for Business Research, University of Cambridge.
  22. Virgile Chassagnon, 2011. "The Network Firm as a Single Real Entity: Beyond the Aggregate of Distinct Legal Entities," Journal of Economic Issues, Taylor & Francis Journals, vol. 45(1), pages 113-136.
  23. Baker C. Richard & Yuri Biondi & Qiusheng Zhang, 2009. "Résistance Et Confusion Dans L'Harmonization Des Normes Comptables Internationales : L'Approche Chinoise Aux Fusions Et Acquistions," Post-Print halshs-00458944, HAL.
  24. Marco Angelo Marinoni, 2014. "Evoluzioni dottrinali su incertezza e rischio. Da Knight e Sassi alla Teoria del Caos," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 33-53.
  25. Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
  26. Biondi Yuri, 2011. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-49, January.
  27. Veldman, Jeroen, 2019. "Inequality, Inc," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  28. Joelle Forest, 2009. "An artificialist theory of the firm: contours and perspectives," Working Papers halshs-01070615, HAL.
  29. Massimo Sargiacomo & Stefania Servalli & Paolo Andrei, 2012. "Fabio Besta: accounting thinker and accounting history pioneer," Accounting History Review, Taylor & Francis Journals, vol. 22(3), pages 249-267, November.
  30. Thiemann, Matthias & Friedrich, Jan, 2016. "Drawing the line: The political economy of offbalance sheet financing," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 7-16.
  31. Yuri Biondi & Antoine Rebérioux, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
  32. Chassagnon, Virgile, 2012. "Une analyse historique de la nature juridique de la firme," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.
  33. Mocsary George A., 2014. "The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(2), pages 1-14, July.
  34. Biondi Yuri, 2013. "Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(3), pages 141-166, June.
  35. Larry Bensimhon & Yuri Biondi, 2013. "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 21-59, December.
  36. Robé Jean-Philippe, 2011. "The Legal Structure of the Firm," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-88, January.
  37. Biondi, Yuri & Giannoccolo, Pierpaolo & Galam, Serge, 2012. "Formation of share market prices under heterogeneous beliefs and common knowledge," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 391(22), pages 5532-5545.
  38. Butzbach Olivier & Rotondo Gennaro & Desiato Talita, 2020. "Can banks be owned?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(1), pages 1-21, March.
  39. Shubik Martin, 2011. "A Note on Accounting and Economic Theory: Past, Present, and Future," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-26, January.
  40. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  41. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2021. "When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose," Journal of Business Ethics, Springer, vol. 171(1), pages 1-13, June.
  42. Chernin Yulia & Lahav Yaron, 2014. "“The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(2), pages 1-23, July.
  43. Biondi Yuri, 2017. "Which Accounting Regulation for Europe’s Economy and Society: Workshop organised by the Laboratory of Excellence on Financial Regulation (Labex ReFi) Under the auspices of the European Parliament, Eur," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 1-5, July.
  44. Scherer Anna-Lena & Schmiel Ute, 2021. "Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes," Nordic Tax Journal, Sciendo, vol. 2021(1), pages 32-46, October.
  45. Lenore Palladino, 2022. "Economic Policies for Innovative Enterprises: Implementing Multi-Stakeholder Corporate Governance," Review of Radical Political Economics, Union for Radical Political Economics, vol. 54(1), pages 5-25, March.
  46. Biondi Yuri, 2012. "What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(2), pages 1-29, June.
  47. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2020. "When the law distinguishes between the enterprise and the corporation: the case of the new French law on corporate purpose," Post-Print hal-02441287, HAL.
  48. Roberto Aprile & Mario Nicoliello, 2016. ": a missing connection between the theory and academic syllabi," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 414-435, July.
  49. Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
  50. Y. Biondi & P. Giannoccolo & A. Reberioux, 2010. "Financial disclosure and the Board: A case for non-independent directors," Working Papers 689, Dipartimento Scienze Economiche, Universita' di Bologna.
  51. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2021. "When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose," Post-Print hal-02465609, HAL.
  52. Damien Bo & Philippe Luu, 2011. "Audit public, audit privé," Post-Print hal-00646767, HAL.
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