| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A comparative analysis and reconsideration of accounting for business combinations based on the chinese approach |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12 |
| Accounting For the Chinese Context: A Comparative Analysis of International and chinese Accounting Standards Focusing on Business Combination |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
34 |
| Accounting and Finance: Complementarity and Divergence |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Accounting and the economic Analysis of the Firm as an Entity |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
| Accounting and the economic nature of the firm as an entity |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
55 |
| Accounting for Pandemic: Better Numbers for Management and Policy |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
14 |
| An Economic Analysis of Fair Value: A Critique of International Financial Reporting Standards |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
22 |
| An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
| An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
| An economic analysis of fair value: the evolution of accounting principles in European Legislation |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
28 |
| Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Book review: Following the money- The Enron Failure and the state of corporate disclosure |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18 |
| Capital budgeting under relational contracting: optimal ranking and duration criteria for schemes of concession, project-financing and public-private partnership |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
18 |
| Capital budgeting under relational contracting: optimal ranking and duration criteria for schemes of concession, project-financing and public-private partnership |
0 |
0 |
0 |
57 |
0 |
0 |
1 |
154 |
| Coming back to the enterprise entity |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
| Company Capital Management: Safeguarding Financial Resilience for Sustainability |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
| Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? |
0 |
0 |
0 |
11 |
0 |
0 |
1 |
7 |
| Corporate governance |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| De la quantification comptable et financière dans le secteur public: promesses et usages de la gestion par les résultats |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
60 |
| Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
54 |
| Disclosure requirements and Compliance Quality for Financial Reporting of Business Combinations in China |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
90 |
| Du financement au contrôle de l'entité entreprise: une réflexion à partir de la tradition en comptabilité dynamique |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
13 |
| Du financement au contrôle de l'entreprise, une réflexion à partir de la tradition en comptabilité dynamique |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
19 |
| Efficient monitoring and control in intangibles-driven economies: is full independence always required? |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
47 |
| Entité entreprise, monnaie et comptabilité. Jalons pour un itinéraire de théorie économique |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
17 |
| Equilibrio e dinamica economica nell’impresa di Maffeo Pantaleoni |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Finance et management stratégique, projet d'élaboration d'outils autour d'une gouvernance responsable: l'exemple du système comptable |
0 |
0 |
0 |
0 |
1 |
2 |
10 |
92 |
| Financial Disclosure and the Board: Is Independence of Directors Always Efficient |
0 |
0 |
0 |
40 |
0 |
1 |
3 |
98 |
| Financial accumulation implies ever-increasing wealth inequality |
0 |
0 |
0 |
5 |
0 |
1 |
2 |
29 |
| Financial disclosure and the Board: A case for non-independent directors |
0 |
0 |
0 |
59 |
0 |
0 |
0 |
212 |
| Gino Zappa and the Enterprise Income |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Gino Zappa lettore degli Erotemi di Maffeo Pantaleoni |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Gouvernance, transparence et encastrement cognitif des marchés financiers: le cas des analystes financiers |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
35 |
| Gouvernance, transparence et et encastrement cognitif des marchés financiers: le cas des analystes financiers |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
16 |
| Governing the Business Enterprise: Ownership, Institutions, Society |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
46 |
| How to make the public sector accountable? A conceptual assessment of the new French government accounting standards |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10 |
| Inequality, mobility and the financial accumulation process: A computational economic analysis |
0 |
0 |
0 |
7 |
0 |
1 |
4 |
24 |
| Inequality, mobility and the financial accumulation process: A computational economic analysis |
0 |
0 |
0 |
28 |
0 |
1 |
1 |
82 |
| Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability |
0 |
0 |
0 |
32 |
1 |
1 |
4 |
85 |
| L'Entité Entreprise au croisement de l'économie, du droit et de la comptabilité |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
42 |
| La juste valeur, enfin une évaluation proche de la réalité |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
26 |
| La position de la nouvelle constitution comptable et financière de l'Etat français (LOLF) dans le contexte international |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10 |
| Les acteurs financiers face aux enjeux de la gouvernance |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15 |
| Overcoming financialisation and its crisis: ideas from and suggestions for accounting, economics, and law |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
| Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
14 |
| Quel modèle de gouvernance pour les associations ? |
0 |
0 |
0 |
33 |
0 |
0 |
1 |
101 |
| Rapport scientifique pour le programme ACI "Normes, pratiques et régulation des politiques publiques" |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
20 |
| Recognition and Measurement of Assets in the international Accounting Harmonization. Impairment Test and intangibles in a Dynamic Perspective |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
12 |
| Reddito universale di cittadinanza e riforma della moneta. Una proposta di portafoglio elettronico di moneta di cittadinanza |
0 |
0 |
0 |
18 |
0 |
0 |
1 |
94 |
| Resources, structures and individuals in the theory of the firm as an entity: An institutional perspective with dynamic holistic features |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11 |
| RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES: L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
73 |
| Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
24 |
| Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
| Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
53 |
| Should business and non business accounting be different? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
| Should business and non-business accounting be different? |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
104 |
| Social and Moral Norms: Institutional perspectives on accounting, financial markets and the firm |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
| Socio-Economic impacts of international accounting standards: an introduction |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
72 |
| Symposium on Company Law, Prudent Management and Corporate Sustainability, European Company Law review (by Kluwer) |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
| The Corporate Issue: A Tribute to Lynn Stout, Accounting, Economics and Law: A Convivium |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18 |
| The Double Emergence of the Modified Internal Rate of Return. The neglected Financial Work of Duvillard (1755-1832) in a Comparative Perspective |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
32 |
| The Firm as an Entity: Implications for Economics, Accounting, and the Law |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
| The Governance and disclosure of the Firm as an Enterprise Entity |
0 |
0 |
2 |
35 |
0 |
0 |
2 |
62 |
| The Governance of Intangibles: rethinking financial reporting and the Board of Directors |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
35 |
| The OECD/G20 agreement on minimum corporate taxation: scope for fairness or financialisation? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| The Pure Logic of Accounting: A Critique of the Fair Value Revolution |
0 |
0 |
0 |
186 |
0 |
1 |
2 |
447 |
| The economic theory of the firm as an entity |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
27 |
| The firm as an Entity: Management, Organization, Accounting |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
19 |
| The formation of share market prices under heterogeneous beliefs and common knowledge |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
43 |
| The governance of intangibles: Rethinking financial reporting and the Board of directors |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
1 |
| The governance of intangibles: Rethinking financial reporting and the Board of directors |
0 |
0 |
0 |
77 |
0 |
0 |
0 |
195 |
| Un dialogue entre finance et management stratégique pour l'élaboration d'outils de gestion et administration responsables |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
11 |
| Un nouveau cadre pour une gouvernance responsable alliant management stratégique et finance |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16 |
| What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
67 |
| ZAPPA, VEBLEN, COMMONS |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Total Working Papers |
0 |
0 |
3 |
706 |
4 |
13 |
75 |
3,224 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| 'Old Hens Make the Best Soup': Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards |
0 |
0 |
0 |
7 |
0 |
2 |
3 |
62 |
| Accounting Rules for the European Communities: A Theoretical Analysis |
0 |
0 |
0 |
15 |
1 |
2 |
4 |
92 |
| Accounting and Finance: Complementarity and Divergence |
0 |
1 |
6 |
6 |
2 |
3 |
15 |
15 |
| Accounting and the formation of share market prices over time: a mathematical institutional economic analysis through simulation and experiment |
0 |
1 |
1 |
6 |
0 |
1 |
2 |
19 |
| Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
39 |
| Accounting for Pandemic: Better Numbers for Management and Policy |
0 |
0 |
1 |
4 |
0 |
1 |
2 |
17 |
| Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions |
0 |
0 |
6 |
11 |
0 |
1 |
9 |
27 |
| An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
63 |
| Anne Pezet, Éric Pezet, La société managériale. Essai sur les nanotechnologies de l'économique et du social. Montreuil, La ville brûle, 2010 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Azienda, equilibri e dinamica economica: Gino Zappa e gli «Erotemi» di Maffeo Pantaleoni (Firm, equilibrium and dynamic economics: Gino Zappa and the last essays of Maffeo Pantaleoni) |
0 |
0 |
1 |
7 |
0 |
0 |
3 |
25 |
| Banking, Money and Credit: A Systemic Perspective |
0 |
0 |
1 |
22 |
0 |
4 |
8 |
105 |
| Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017) |
0 |
0 |
3 |
3 |
0 |
0 |
9 |
9 |
| Central Banking in Perilous Times: An Open-Ended Chronicle |
0 |
0 |
2 |
9 |
0 |
1 |
9 |
25 |
| Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? |
0 |
0 |
3 |
9 |
0 |
0 |
8 |
24 |
| Cost of capital, discounting and relational contracting: endogenous optimal return and duration for joint investment projects |
0 |
0 |
1 |
12 |
1 |
1 |
4 |
63 |
| De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
47 |
| Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory |
2 |
3 |
3 |
29 |
2 |
4 |
6 |
160 |
| Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations |
0 |
0 |
0 |
7 |
0 |
0 |
3 |
54 |
| ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute |
0 |
1 |
3 |
3 |
0 |
5 |
11 |
11 |
| Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007 |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
48 |
| Equilibrium and System Analysis in Economic Dynamics |
0 |
0 |
0 |
7 |
0 |
1 |
1 |
35 |
| Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
87 |
| Financial Sustainability of the Company and the Principle of Share Capital Maintenance |
1 |
3 |
12 |
12 |
1 |
13 |
31 |
31 |
| Financial accumulation implies ever-increasing wealth inequality |
0 |
0 |
2 |
4 |
1 |
2 |
7 |
33 |
| Formation of share market prices under heterogeneous beliefs and common knowledge |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
50 |
| Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives |
0 |
0 |
0 |
10 |
2 |
4 |
6 |
67 |
| Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society |
0 |
0 |
0 |
25 |
0 |
0 |
3 |
109 |
| Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy |
0 |
0 |
0 |
38 |
1 |
4 |
11 |
193 |
| Inequality, mobility and the financial accumulation process: a computational economic analysis |
0 |
1 |
2 |
3 |
0 |
3 |
8 |
37 |
| Interbank credit and the money manufacturing process: a systemic perspective on financial stability |
0 |
0 |
1 |
5 |
0 |
0 |
4 |
54 |
| Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability” |
0 |
1 |
3 |
3 |
0 |
4 |
9 |
9 |
| La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38 |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
5 |
| Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule |
1 |
1 |
1 |
1 |
2 |
2 |
2 |
2 |
| Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law |
0 |
1 |
2 |
2 |
0 |
2 |
6 |
6 |
| Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time |
0 |
0 |
1 |
1 |
0 |
0 |
2 |
32 |
| Ownership (Lost) and Corporate Control: An Enterprise Entity Perspective |
0 |
0 |
1 |
15 |
0 |
1 |
4 |
48 |
| Pension Obligations in the European Union: A Case Study for Accounting Policy |
0 |
0 |
0 |
18 |
0 |
0 |
4 |
103 |
| Public debt accounting and management in UK: Refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis |
0 |
0 |
1 |
3 |
0 |
2 |
4 |
11 |
| Rethinking bank shareholder equity: The case of Deutsche Bank |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
16 |
| Share price formation, market exuberance and financial stability under alternative accounting regimes |
0 |
0 |
1 |
9 |
0 |
1 |
3 |
95 |
| Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards |
1 |
1 |
1 |
1 |
1 |
1 |
2 |
3 |
| Sovereign Debt Restructuring, Refinancing and the Financial Market: A Comment on Lienau’s ‘Rethinking Sovereign Debt’ |
1 |
1 |
1 |
17 |
1 |
2 |
3 |
65 |
| The Current Challenges for EU Company and Financial Law and Regulation |
0 |
0 |
0 |
12 |
0 |
1 |
1 |
73 |
| The Enterprise Entity and the Constitution of the American Economic Republic |
0 |
0 |
0 |
12 |
0 |
0 |
2 |
102 |
| The Financial Sustainability Conundrum in Central Government |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
41 |
| The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy |
0 |
0 |
2 |
29 |
0 |
0 |
3 |
132 |
| The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government |
0 |
0 |
0 |
11 |
0 |
0 |
3 |
65 |
| The Pure Logic of Accounting: A Critique of the Fair Value Revolution |
0 |
0 |
0 |
72 |
2 |
5 |
11 |
333 |
| The double emergence of the Modified Internal Rate of Return: The neglected financial work of Duvillard (1755 - 1832) in a comparative perspective |
1 |
1 |
2 |
115 |
1 |
1 |
6 |
631 |
| The governance of intangibles: Rethinking financial reporting and the board of directors |
0 |
0 |
0 |
5 |
0 |
1 |
7 |
48 |
| The governance of intangibles: Rethinking financial reporting and the board of directors |
0 |
0 |
0 |
2 |
0 |
2 |
3 |
31 |
| What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting |
0 |
0 |
1 |
39 |
1 |
1 |
2 |
218 |
| 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 |
0 |
0 |
0 |
6 |
0 |
0 |
3 |
41 |
| Innovation and regulation in telecommunications industry: A comparative institutional economic analysis |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
35 |
| Total Journal Articles |
7 |
16 |
65 |
688 |
19 |
81 |
255 |
3,746 |
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