Accounting, Economics and Law – A Convivium

Walter de Gruyter

AJG 2ABDC B

Recent paperssorted by most recent

Paper	Year	Citations
Digital Currency Hardware Wallets and the Essence of Money Geoffrey Goodell	2026	1 citations
The Interplay Between Country-By-Country Reporting and Geographic Segment Reporting in the Extractive Industries: Evidence from the United Kingdom Sameh Kobbi-Fakhfakh & Fatma Driss	2026	0 citations
Digital Currency Hardware Wallets and the Essence of Money Geoffrey Goodell	2026	0 citations
Digital Technology and Corporate Tax Avoidance: An Integrative Literature Review Maria Francesca Ricci & Elisabetta Mafrolla	2026	0 citations
Central Bank Digital Currencies and the Proliferation of Digital Assets Horacio Ortiz	2026	0 citations
Frontmatter Unknown	2026	0 citations
The European Commission’s Proposal for an EU Regulation “On the Establishment of the Digital Euro”: Its Provisions on the Legal Tender Status of the Digital Euro and on the Limits Imposed to Its Use as a Store of Value and as a Means of Payment Christos V. Gortsos	2026	0 citations
Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability” Yuri Biondi et al.	2025	3 citations
Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law Yuri Biondi	2025	3 citations
Accounting Standards for Equity Capital Management and Dividend Distributions in France Anne Le Manh	2025	2 citations
ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability Yuri Biondi et al.	2025	2 citations
The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples Christopher Hossfeld	2025	2 citations
Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule Reuven S. Avi-Yonah & Yuri Biondi	2025	1 citations
Important Features of Capital Maintenance in Germany Christopher Hossfeld	2025	1 citations
Financial Sustainability of the Company and the Principle of Share Capital Maintenance Yuri Biondi	2025	1 citations
Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled? Akio Hoshi et al.	2025	1 citations
Financial Statements and the Determination of Distributable Profits in Croatia Ana Ježovita & Hana Horak	2025	1 citations
Criteria for Identification and Regulation of Systemically Important Banks Alena Yur'evna Dalke et al.	2025	0 citations
Green Securitization, A Legal Structure Currently Unfit for Ecological Transition Pascale Cornut St-Pierre & Jasmine Gareau-Lindsay	2025	0 citations
Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics Natalia Aversano et al.	2025	0 citations

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