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Content
February 2023, Volume 13, Issue 1
- 1-19 International Experience of Applying Transparency Rules in Arbitration Processes Between Investors and States
by Al Enizi Ziad Kh. & Mahameed Waleed Fuad - 21-28 The ‘Who’ and ‘How’ in Learning From Sovereign Debt Crises
by Lienau Odette - 29-38 Learning the Hardest Way: The Pedagogy of Sovereign Debt Crises
by del Barrio Arleo M. Cecilia - 39-47 Debt Crisis and Learning – Replying to Two Stimulating Reviews
by Bohoslavsky Juan Pablo & Raffer Kunibert
November 2022, Volume 12, Issue 4
- 1-8 A Study on Prof. Mattessich’s and Prof. Ijiri’s Theoretical Researches with Regard to A Recent Book
by Galassi Giuseppe - 281-299 Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory
by Saito Shizuki - 301-303 Understanding Mattessich and Ijiri : García (2018)’s Book Summary
by García Nohora - 305-310 Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’
by Sunder Shyam - 311-317 On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García
by Fukui Yoshitaka & Saito Shizuki
August 2022, Volume 12, Issue 3
- 253-267 Synthesis of “Economic Transplants: On Lawmaking for Corporations and Capital Markets”
by Langenbucher Katja - 269-272 Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017)
by Avi-Yonah Reuven - 273-279 On the Danger of “Economic Transplants”
by Thiemann Matthias
May 2022, Volume 12, Issue 2
- 81-151 Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism
by Ramanna Karthik - 153-180 The Social Value of FASB
by Waymire Gregory B. & Basu Sudipta - 181-190 Exploring the Relevance and Reliability of Fair Value Accounting
by Fukui Yoshitaka & Saito Shizuki - 191-210 The Pluralistic Foundations of Conceptual Veiling
by Morley Julia - 211-231 Unreliable Accounts: Governing behind a Veil
by Williams Paul F. - 233-238 Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna
by Haslam Colin - 239-246 “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture
by Palea Vera - 247-252 The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”
by Vogel Steven K.
February 2022, Volume 12, Issue 1
- 1-23 Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach
by Braun Eduard - 25-75 The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam
by Gros Marius & Henke Tobias - 77-80 A Hitchhiker’s Guide to Regulation
by Scott Colin
December 2021, Volume 11, Issue 3
- 1-17 Accounting Education, Economics Education, and Opinions on Taxing the Wealthy
by Wesley Routon Philip & Berry Reanna - 1-20 Crowdfunding – the Interplay between Evolving Organization and Embedding Institutions
by Lissowska Maria - 1-26 Market-Based Finance, Debt and Systemic Risk: A Critique of the EU Capital Markets Union
by Bavoso Vincenzo - 271-275 Accounting Research and Problem Solving
by Sunder Shyam - 277-291 Accounting for Pandemic: Better Numbers for Management and Policy
by Biondi Yuri
July 2021, Volume 11, Issue 2
- 81-90 The Economic, Legal and Social Dimension of Regulatory Arbitrage
by Friedrich Jan & Thiemann Matthias - 91-117 Regulatory Arbitrage: What’s Law Got To Do With It?
by Langenbucher Katja - 119-160 Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering
by Stănescu Cătălin-Gabriel & Bogdan Camelia - 161-199 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
by Kunkel Tessa - 201-232 Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases
by Friedrich Jan - 233-266 Detecting Tail Risks to Preclude Regulatory Arbitrage: The Case for a Normatively Charged Approach to Regulating Shadow Banking
by Thiemann Matthias & Tröger Tobias H.
March 2021, Volume 11, Issue 1
- 1-7 The Code of Capital: How the Law Creates Wealth and Inequality – Core Themes
by Pistor Katharina - 9-25 Three Projects in the New Law and Finance
by Awrey Dan - 27-35 The Laws of Knowledge, Knowledge of Laws: A “Political Epistemology” Perspective on Pistor’s The Code of Capital
by Herzog Lisa - 37-51 The Political Economy of Private Law: Comment on ‘The code of capital – how the law creates wealth and inequality’
by Thiemann Matthias - 53-64 Capitalization and its Legal Friends
by Wansleben Leon - 65-80 Theorizing Beyond “The Code of Capital”: A Reply
by Pistor Katharina
December 2020, Volume 10, Issue 3
- 1-09 Lynn Stout, Pro-sociality, and the Campaign for Corporate Enlightenment
by Langevoort Donald C. - 1-12 Beating Shareholder Activism at Its Own Game
by Blair Margaret M. - 1-18 Why Lynn Stout Took Up the Sword Against Share Value Maximization
by Blair Margaret M. - 1-25 Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective
by Biondi Yuri - 1-25 How America’s Corporations Lost their Public Purpose, and How it Might be (Partially) Restored
by Ciepley David - 1-27 The Shareholder Value Mess (And How to Clean it Up)
by Robé Jean-Philippe - 1-046 The Contest on Corporate Purpose: Why Lynn Stout was Right and Milton Friedman was Wrong
by Clarke Thomas - 1-48 Executive Pay and Labor’s Shares: Unions and Corporate Governance from Enron to Dodd-Frank
by Jacoby Sanford M.
July 2020, Volume 10, Issue 2
- 1-18 Planetary Boundaries and Corporate Reporting: The Role of the Conceptual Basis of the Corporation
by Veldman Jeroen & Jansson Andreas - 1-23 The Challenges of Assurance on Non-financial Reporting
by Sonnerfeldt Amanda Ling Li & Pontoppidan Caroline Aggestam - 1-28 The Financialization of Civil Society Activism: Sustainable Finance, Non-Financial Disclosure and the Shrinking Space for Engagement
by Cerrato Davide & Ferrando Tomaso - 1-29 Non-Financial Reporting & Corporate Governance: Explaining American Divergence & Its Implications for Disclosure Reform
by Harper Ho Virginia - 1-30 A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach
by Aureli Selena & Salvatori Federica & Magnaghi Elisabetta - 1-33 The Impact of Climate Change in the Valuation of Production Assets via the IFRS Framework : An Exploratory Qualitative Comparative Case Study Approach
by Scholten Rebecca & Lambooy Tineke & Renes Remko & Bartels Wim - 1-34 Paradise Lost: Accounting Narratives Without Numbers
by Abela Mario - 1-40 Integrated Reporting and Sustainable Corporate Governance from European Perspective
by Mähönen Jukka - 1-42 Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability
by Tsagas Georgina & Villiers Charlotte - 1-043 Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes
by Monciardini David & Mähönen Jukka Tapio & Tsagas Georgina
March 2020, Volume 10, Issue 1
- 1-4 Social Dynamics behind Financialisation: About the Book ‘Finance at Work’
by Boussard Valerie - 1-5 When finance extends its reach, so does the SSCF. A comment on “Finance at work”
by Charron Jacques-Olivier - 1-17 Is Accounting an Information Science?
by Fellingham John & Lin Haijin - 1-21 Can banks be owned?
by Butzbach Olivier & Rotondo Gennaro & Desiato Talita
December 2019, Volume 9, Issue 3
- 1-5 What Makes Money Work?: Comments on “The Guidance of an Enterprise Economy”
by Sobel Joel - 1-5 The Visible Hand
by Lo Andrew W. - 1-6 Institutions, Games and Economic Theory : Comments on the Guidance of an Enterprise Economy by Martin Shubik and Eric Smith, MIT Press 2016
by Diamond Douglas W. - 1-10 Equilibrium and System Analysis in Economic Dynamics
by Biondi Yuri - 1-11 Accounting and its Relationship to General Equilibrium Theory
by Shubik Martin
July 2019, Volume 9, Issue 2
- 1-3 Rethinking Financial Reporting: Reinstating the Social License of Limited Liability
by Haslam Colin - 1-7 Really Rethinking Financial Reporting: A Discussion of Rethinking Financial Reporting: Standards, Norms and Institutions by Shyam Sunder
by Williams Paul F. - 1-18 Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty
by Schmiel Ute & Weitz Alexander - 1-21 An Asset-Based Framework of Credit Creation (applied to the Global Financial Crisis)
by von der Becke Susanne & Sornette Didier
March 2019, Volume 9, Issue 1
- 1-3 The Role of Accounting and the Debate between Historical Cost and Fair Value
by Tang Vicki Wei - 1-3 Concluding Remarks on the Symposium on the Evolutionary Advantage of Cost Accounting and Conservatism
by Braun Eduard - 1-9 Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism”
by Baker C. Richard - 1-13 Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
by Basu Sudipta & Waymire Gregory B. - 1-16 Whither the Concept of Income?
by Saito Shizuki & Fukui Yoshitaka - 1-30 The Ecological Rationality of Historical Costs and Conservatism
by Braun Eduard
December 2018, Volume 8, Issue 3
- 1-3 The Financial Sustainability Conundrum in Central Government
by Biondi Yuri - 1-12 The Current Challenges for EU Company and Financial Law and Regulation
by Autenne Alexia & Biondi Yuri & Cavalier Georges & Cotiga-Raccah Andra & Doralt Peter & Haslam Colin & Horak Hana & Malberti Corrado & Philippe Denis & Sergakis Konstantinos & Schmidt Jessica - 1-18 Doxa of Shareholders and Owners: On the Threshold of Financialization
by Jonnergård Karin & Larsson-Olaison Ulf - 1-31 The Making of the Shareholder Primacy Governance Model: Price Theory, the Law and Economics School, and Corporate Law Retrenchment Advocacy
by Styhre Alexander
July 2018, Volume 8, Issue 2
- 1-3 The Money Problem: A Rejoinder
by Ricks Morgan - 1-5 A Simple Fix for a Complex Problem? Comments on Morgan Ricks, The Money Problem: Rethinking Financial Regulation
by Blair Margaret M. - 1-11 Morgan Ricks: “The Money Problem: Rethinking Financial Regulation”
by Moutot Philippe - 1-16 Financial Stability and Money Creation: A Review of Morgan Ricks: The Money Problem
by Moe Thorvald Grung - 1-26 Banking, Money and Credit: A Systemic Perspective
by Biondi Yuri
March 2018, Volume 8, Issue 1
- 1-2 Why Reduce Economics to Psychology
by Sunder Shyam - 1-3 Yuji Ijiri: Accounting for a Better Society
by Sunder Shyam - 1-3 The Double Entry System of Accounting
by Fellingham John - 1-4 Ijiri and His Influence in Japan
by Fukui Yoshitaka - 1-4 An Interdisciplinary Journey with Professor Yuji Ijiri
by Lin Haijin - 1-4 Yuji Ijiri: On Accountability
by Glover Jonathan - 1-12 An Introduction to Corporate Accounting Standards: A Review
by Ijiri Yuji - 1-29 Axioms and Structures of Conventional Accounting Measurement
by Ijiri Yuji
December 2017, Volume 7, Issue 3
- 1-7 If nature were a Commons would the homo economicus be a rational agent dropped in an evolutionary trap or an ignorant pedantic? A Note on Ecology of Law. Toward a Legal System in Tune with Nature and Community, by F. Capra and U. Mattei, 2015
by Gallegati Mauro - 1-13 Visions of “Eco- Law”: A Comment on Capra and Mattei, The Ecology of Law: Toward a Legal System in Tune with Nature and Community (Berrett-Kohler Pubs., 2015)
by Strasser Kurt A. - 1-24 Inefficient Debate. The EMH, the “Remarkable Error” and a Question of Point of View
by Charron Jacques-Olivier - 1-27 Pension Obligations in the European Union: A Case Study for Accounting Policy
by Biondi Yuri & Boisseau-Sierra Marion - 1-29 “High Quality Securitisation and EU Capital Markets Union – Is it Possible?”
by Bavoso Vincenzo
July 2017, Volume 7, Issue 2
- 1-5 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, European Parliament, Strasbourg, 20 May 2015
by Biondi Yuri - 7-9 Foreword
by Pisar-Haas Leah - 11-12 Preface
by Gauzès Jean-Paul - 13-15 Introduction
by Le Theule François-Gilles & Douady Raphael & de Boissieu Christian - 17-29 Accountancy, Accountability and Practice
by Hoinaru Razvan & Theurer Michael & Stolojan Theodor Dumitru & Kamall Syed & De Cambourg Patrick & Boutellis-Taft Olivier - 31-34 Why and How EFRAG was Reformed
by Maystadt Philippe - 35-42 A Speech on “Why Accounting Matters: A Central Bank Perspective”
by Schwarz Claudia - 43-50 Thin Political Markets in Accounting and Beyond: Lessons for Leadership Education
by Ramanna Karthik - 51-58 Financial Regulation for a Better Society
by Sunder Shyam - 59-63 Open Debate on Accounting Regulation and the Public Good
by Graeff Imke - 65-77 Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good
by Biondi Yuri - 79-91 On the Accounting Regulation for the European Private Sector
by Canziani Arnaldo - 93-103 The Need to Reform the Dangerous IFRS System of Accounting
by Richard Jacques - 105-108 International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities
by Haslam Colin - 109-115 Open Debate on Accounting for the European Private Sector
by Graeff Imke - 117-123 Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives
by Biondi Yuri - 125-129 France Supports Accrual Accounting For The Public Sector
by Calmel Marie-Pierre - 131-135 Challenges for European Public Sector Accounting
by Heald David - 137-153 Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation
by Mussari Riccardo & Sorrentino Daniela - 155-160 European Public Sector Accounting Standards (EPSAS)
by Makaronidis Alexandre - 161-163 Open Debate on Accounting for the European Public Sector
by Graeff Imke
April 2017, Volume 7, Issue 1
- 1-4 International Tax Avoidance – Introduction
by Avi-Yonah Reuven - 1-8 The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy
by Biondi Yuri - 1-16 Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation
by Büttner Tim & Thiemann Matthias - 1-21 Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain
by Quentin David - 1-24 GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada
by Avi-Yonah Reuven S. & Pichhadze Amir - 1-47 Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland
by Kuźniacki Błażej
December 2016, Volume 6, Issue 3
- 173-177 A Symposium on Sovereign Debt and Reputation: Introduction
by Lienau Odette - 179-188 Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’
by Biondi Yuri - 189-217 The Rise of the Notion of Illegitimate Debt: a Comment on “Rethinking Sovereign Debt: Politics, Reputation, and Legitimacy in Modern Finance” by Odette Lienau
by Ishikawa Tomoko - 219-241 A Role for Legitimacy in Sovereign Debt: A Review Essay on Odette Lienau, Rethinking Sovereign Debt, 2014
by Herman Barry - 243-262 Rethinking Sovereign Debt: Pleading for Human Rights, the Rule of Law, and Economic Sense
by Raffer Kunibert - 263-272 Embedded Contracts and a Continuum of Sovereign Debt
by Lienau Odette
July 2016, Volume 6, Issue 2
- 93-118 Stress Testing International Financial Reporting Standards (IFRS): Accounting for Stability and the Public Good in a Financialized World
by Haslam Colin & Tsitsianis Nick & Hoinaru Razvan & Andersson Tord & Katechos George - 119-150 Disclosure on Related Party Transactions: Evidence from Italian Listed Companies
by Bava Fabrizio & Gromis di Trana Melchiorre - 151-159 Bank Credit and the “Creation” of Deposits
by Schumpeter J. A. - 161-168 Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi: Review of “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization”
by Boisseau-Sierra Marion - 169-171 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)
by Brusca Isabel & Caperchione Eugenio & Cohen Sandra & Rossi Francesca Manes
March 2016, Volume 6, Issue 1
- 1-3 A Symposium on Financial Power
by Woll Cornelia - 5-30 Explaining Variations in Bailout Policies: A Review of Cornelia Woll’s The Power of Inaction
by Barnes Kelsey M. & Wilmarth Arthur E. - 31-45 The Power of Inaction or Elite Failure? A Comment on Woll’ “The Power of Inaction”
by Thiemann Matthias - 47-56 Power of Inaction or Ability to Learn in Action within a Political Process? Comments on “The Power of Inaction” by Cornelia Woll
by Moutot Philippe - 57-63 The Power of Banks and Governments
by Reinke Raphael - 65-78 Comment on The Power of Inaction by Cornelia Woll
by Jensen Jason O. - 79-84 Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007
by Biondi Yuri - 85-92 A Rejoinder by the Author
by Woll Cornelia
November 2015, Volume 5, Issue 3
- 233-288 Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets
by Sergakis Konstantinos - 289-293 The “Comply or Explain” Approach as a Pascalian Wager
by Duhamel Jean-Christophe - 295-300 An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime
by Biondi Yuri - 301-304 A Rejoinder on Mr. Duhamel’s Commentary
by Sergakis Konstantinos
July 2015, Volume 5, Issue 2
- 105-171 Alternative Banking and Theory
by Butzbach Olivier & von Mettenheim Kurt E. - 173-192 Extraterritorial Discovery in Aid of Execution and State Immunity: Case Comment on Republic of Argentina v. NML Capital, Ltd., 573 U.S. ___ (2014)
by Ishikawa Tomoko - 193-226 The In Pari Delicto Defense for Auditors in Professional Negligence Cases: Imputation of Managers’ Unlawful Acts to the Client Firm
by Blythe Stephen E. - 227-232 Isabelle Huault and Christelle Richard: Regulation Writ Large: A Comment on Huault and Richard’ “The Discreet Regulator”
by Carruthers Bruce G.
March 2015, Volume 5, Issue 1
- 1-42 Why Accounting Matters: A Central Bank Perspective
by Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner - 43-89 The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective
by Lyu Kai - 91-97 A Comment on “The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective” by Kay Lyu (AEL: A CONVIVIUM, 2015)
by Ortiz Horacio - 99-104 The Role of State/Market Division and Political Economy in Understanding Institutional Transformation of China’s Stock Exchanges: Response to Dr Ortiz
by Lyu Kai
December 2014, Volume 4, Issue 3
- 1-14 Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
by Biondi Yuri - 1-14 EPSAS and the Unification of Public Sector Accounting Across Europe
by Mussari Riccardo - 1-15 The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts
by Newberry Susan - 1-18 A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting
by Jones Rowan & Caruana Josette - 1-22 Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects
by Calmel Marie-Pierre - 1-27 Governmental Financial Accounting and European Harmonisation: Case Study of Finland
by Oulasvirta Lasse Olavi - 1-36 Accounting Rules for the European Communities: A Theoretical Analysis
by Biondi Yuri & Soverchia Michela
July 2014, Volume 4, Issue 2
- 1-2 The Value of Accounting for Value
by Liu Huifeng - 1-14 The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary
by Mocsary George A. - 1-23 “The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets
by Chernin Yulia & Lahav Yaron - 1-26 Commentary on “Accounting for Value” by Stephen Penman
by Marzo Giuseppe - 1-36 Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable
by Ishikawa Tomoko
February 2014, Volume 4, Issue 1
- 17-26 Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
by Glover Jonathan
April 2013, Volume 4, Issue 1
- 27-40 “Trading Places”: A UK (and IFRS) Comment
by Macve Richard - 41-48 Some Historical Reflections on “Have Academics and the Standard Setters Traded Places”
by Zeff Stephen A. - 49-54 Economic Patriotism in Open Economies, Ben Clift and Cornelia Woll (Eds.), London: Routledge, 2012
by Thiemann Matthias - 55-61 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
by Fuelbier Rolf Uwe
June 2013, Volume 4, Issue 1
- 1-16 Remuneration of Non-Executive Directors in German Listed Firms: An Empirical Analysis from a Practitioners’ Perspective
by Lazar Christian & Metzner Yves & Rapp Marc Steffen & Wolff Michael
June 2013, Volume 3, Issue 3
- 141-166 Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy
by Biondi Yuri
October 2013, Volume 3, Issue 3
- 167-260 Minsky Financial Instability, Interscale Feedback, Percolation and Marshall–Walras Disequilibrium
by Solomon Sorin & Golo Natasa
November 2013, Volume 3, Issue 3
- 333-356 Why Banks Do What They Do. How the Monetary System Affects Banking Activity
by Fantacci Luca
May 2013, Volume 3, Issue 3
April 2013, Volume 3, Issue 3
- 1-18 Control of Finance as a Prerequisite for Successful Monetary Policy: A Reinterpretation of Henry Simons’ “Rules versus Authorities in Monetary Policy”
by Moe Thorvald Grung - 1-19 What Financiers Usually Do, and What We Can Learn from History
by Hautcoeur Pierre-Cyrille & Riva Angelo E. - 1-35 What Do Banks Do? What Should Banks Do? A Minskian Perspective
by Wray L. Randall
January 2013, Volume 3, Issue 2
- 1-6 The International Politics of IFRS Harmonization: A Comment
by Saito Shizuki - 1-8 A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna
by Nölke Andreas - 1-15 Evaluating Accounting Standards: A Comment on Ramanna’s ‘The International Politics of IFRS Harmonization’
by Madsen Paul E. - 1-16 Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”
by Haas Jerome - 1-45 The International Politics of IFRS Harmonization
by Ramanna Karthik
January 2013, Volume 3, Issue 1
- 1-14 Myths about Shareholder Value
by Stevelman Faith - 15-42 Deconstructing the Mythology of Shareholder Value: A Comment on Lynn Stout’s “The Shareholder Value Myth”
by Clarke Thomas - 43-60 The Shareholder Model of the Corporation, Between Mythology and Reality
by Weinstein Olivier - 61-70 The Troubling Question of Corporate Purpose
by Stout Lynn
June 2012, Volume 2, Issue 2
- 1-5 The Heifer, The Goat and The Sheep in Company with The Lion
by de la Fontaine Jean - 1-13 Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy"
by Robé Jean-Philippe - 1-24 New Thinking on "Shareholder Primacy"
by Stout Lynn A. - 1-29 What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
by Biondi Yuri - 1-30 Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown
by Cotton Nessler Natalie C. & Davis Gerald F. - 1-33 Being Done With Milton Friedman
by Robé Jean-Philippe - 1-57 Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond
by Weinstein Olivier