Accounting, Economics, and Law: A Convivium

21/02/2026

A new issue of CONVIVIUM is now published!

Volume 16 Issue 1

Accounting, Economics, and Law: A Convivium

https://www.degruyterbrill.com/journal/key/ael/16/1/html

"Accounting and Regulation"

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyter.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access the free access token link. Registration is for free.

CONTENTS:

Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan

Xinyun Miao, Hiroshi Shuto, Noriyuki Tsunogaya

https://doi.org/10.1515/ael-2019-0086

How to Improve on the Gray’s Index for Accounting Conservatism

Yuri Biondi

https://doi.org/10.1515/ael-2023-0114

Accounting for Goodwill: A Critical Analysis of the Impairment-Only Approach

Hendrik Sander

https://doi.org/10.1515/ael-2021-0106

Application of the Global Reporting Initiative Standards and Sustainability Disclosure Performance: An Analysis of the Largest Chinese Companies Listed in Hong Kong

Lai Yee Choy

https://doi.org/10.1515/ael-2022-0082

Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics

Natalia Aversano, Yuri Biondi, Lasse Olavi Oulasvirta

https://doi.org/10.1515/ael-2024-0101

Link: https://www.degruyterbrill.com/journal/key/ael/16/1/html

Volume 16, issue 1 of the journal Accounting, Economics, and Law: A Convivium was published in 2026.

05/01/2026

A new issue of CONVIVIUM is now published!

Volume 15 (2025): Issue 4 (December)
Accounting, Economics, and Law: A Convivium

https://www.degruyterbrill.com/journal/key/ael/15/4/html

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyterbrill.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access free access token link. Registration is for free.

CONTENTS:

The Symmetry and Asymmetry of Bidder and Target Termination Fees in Acquisitions
Christina E. Bannier, Corinna Ewelt-Knauer, Mohamed Amin Khaled, Jan-Philipp Kölling
https://doi.org/10.1515/ael-2020-0049

The Unlikely Continuity. The Communist Legacy of Romanian Consumer and Residential Credit Laws
Cătălin Gabriel Stănescu
https://doi.org/10.1515/ael-2022-0050

Cannabis Legalization: Social Risk Assessment and Economic Forecast
Sevar Mammadova, Aysel Guliyeva, Tatiana Kvasnikova, Anna Serebrennikova, Yuliya Tikhonova
https://doi.org/10.1515/ael-2023-0088

Acknowledgments Networks in Accounting Scholarship: A Note
Andreas Andrikopoulos, Konstantinos Kostaris, Stella Zounta
https://doi.org/10.1515/ael-2020-0162

Behavioural Determinants of Credit Appraisal: An Integrated Analysis of Risk Attitude, Experience, and Loan Officers’ Attributes in Indian Banks
Sandeepa Kaur
https://doi.org/10.1515/ael-2022-0002

Volume 15, issue 4 of the journal Accounting, Economics, and Law: A Convivium was published in 2025.

09/10/2025

Submissions are welcome for our research network ’Accounting, Economics and Law’ annual conference with SASE, to be held at Sciences Po Bordeaux (France), in person, next July 1 – 3, 2026.

Virtual events may take place next 22 to 24 June 2026.

Our research network’s call for submissions is available at the following link:

http://yuri.biondi.free.fr/downloads/SASENetworkP_Call2026.pdf

Photo by Borja Lopez: https://www.pexels.com/photo/landscape-photography-of-green-and-brown-palace-1059078/

SASE - The Society for the Advancement of Socio-Economics
De Gruyter Brill

01/10/2025

A new issue of CONVIVIUM is now published!

Volume 15 (2025): Issue 3 (August)
Accounting, Economics, and Law: A Convivium

https://www.degruyterbrill.com/journal/key/ael/15/3/html

"Credit and Finance between New Technologies and the Law"

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyterbrill.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access free access token link. Registration is for free.

CONTENTS:

"Credit and Finance between New Technologies and the Law"

Too Much Technology and Too Little Regulation? The Spectacular Demise of P2P Lending in China
Ding Chen, Simon Deakin, Andrew Johnston, Boya Wang
https://doi.org/10.1515/ael-2021-0056

Zombie Firms, Corporate Restructuring and Relationship Banking: Credit Guidance as a Key to Tackle Zombie Lending?
Felix Bernhard Fischer
https://doi.org/10.1515/ael-2020-0065

How Tax Credit Shapes Firm R&D Strategies?
Pierre Courtioux, François Métivier, Antoine Reberioux
https://doi.org/10.1515/ael-2022-0098

Hare or Hedgehog? The Role of Law in Shaping Current Technological Trends in the Securities Post-trading System
Thomas Droll, Andrea Minto
https://doi.org/10.1515/ael-2022-0029

https://www.degruyterbrill.com/journal/key/ael/15/3/html

Volume 15, issue 3 of the journal Accounting, Economics, and Law: A Convivium was published in 2025.

24/06/2025

Save the date! On July 10, 13:15PM - 14:45PM (GMT-4), CONVIVIUM is organising a hybrid roundtable on How AI changes the rules of the games in Finance

Featured panelists include Shyam Sunder, Guler Aras, Paul Williams and Eileen Taylor

Join us by taking your free registration at the following link: https://app.oxfordabstracts.com/events/37937/sessions/153216/download

Find our 'Accounting, Economics and Law: A Convivium' journal at the following link: https://www.degruyterbrill.com/journal/key/ael/html

SASE - The Society for the Advancement of Socio-Economics SASE Annual Conference De Gruyter Brill

Artificial Intelligence (AI) is transforming, even revolutionizing the finance sector. AI’s unique capabilities—ranging from processing data in real-time to making adaptive decisions—create remarkable opportunities for innovation. However, these advancements also present challenges that nece...

24/06/2025

Save the date! On July 10, 10:30AM - 12:00 (GTM-4), CONVIVIUM is organising a hybrid panel on AI, taxation and auditing

Featured panelists include Clémence Garcia, Magnus K., Yuri Matsubara, Eleonor Kristoffersson, and Hiroko Inokuma

Join us by taking your free registration at the following link: https://app.oxfordabstracts.com/events/37937/sessions/153215/download

Find our 'Accounting, Economics and Law: A Convivium' journal at the following link: https://www.degruyterbrill.com/journal/key/ael/html

SASE Annual Conference SASE - The Society for the Advancement of Socio-Economics

This panel comprises four papers investigating the digitalization of tax administration and audit. Each research deals with a particular area of regulation: financial reporting, taxation, anti-money laundering rules, and auditing.First, the research by Magnus Kristoffersson addresses the ethical and...

24/06/2025

Save the date! On July 10, 8h30AM - 10h00AM (GMT-4), CONVIVIUM is organising an hybrid book salon on 'The International Tax Revolution' by Reuven Avi-Yonah and Young Ran (Christine) Kim

Featured panelists include David Duff and Jennifer Farrell.

Join us by taking your free virtual registration at the following link: https://app.oxfordabstracts.com/events/37937/sessions/153207/download

Find our 'Accounting, Economics and Law: A CONVIVIUM' journal at the following link: https://www.degruyterbrill.com/journal/key/ael/html

SASE - The Society for the Advancement of Socio-Economics De Gruyter Brill

The past decade has witnessed the creation of a new International Tax Regime (ITR). The original ITR was created a century ago by the League of Nations based on a compromise reached in 1923. Until the 1980s, it functioned well by preventing most instances of double taxation and double non-taxation b...

02/06/2025

A new issue of CONVIVIUM is now published!

Volume 15 (2025): Issue 2 (May)
Accounting, Economics, and Law: A Convivium

https://www.degruyterbrill.com/journal/key/ael/15/2/html

"Tax Enforcement"

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyterbrill.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access free access token link. Registration is for free.

CONTENTS:

Tax Enforcement and Dispute Resolution: National and International Challenges

Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis
Eukeria Wealth, Sharon A. Smulders, Favourate Y. Mpofu
https://doi.org/10.1515/ael-2022-0036

Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?
Andrea Musselli
https://doi.org/10.1515/ael-2024-0010

Collection of Taxes from Ultimate Beneficiaries: Russian Regulatory Model
Imeda Tsindeliani, Maria Egorova, Evgeniya Vasilyeva, Inessa Bit-Shabo, Vitaly Kikavets
https://doi.org/10.1515/ael-2020-0149

Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe
Favourate Yelesedzani Sebele-Mpofu, Eukeria Mashiri, Patrick Korera
https://doi.org/10.1515/ael-2021-0026

International Tax Avoidance and the Controlled Foreign Company (CFC) rule

Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule
Reuven S. Avi-Yonah, Yuri Biondi
https://doi.org/10.1515/ael-2024-0105

The Relationship between Taxation, Accounting and Legal Forms
Thomas Kollruss
https://doi.org/10.1515/ael-2019-0076

Why Tax Planning Without Considering Societal Interests is Unfounded
Ute Schmiel
https://doi.org/10.1515/ael-2021-0115

The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision
Thomas Kollruss
https://doi.org/10.1515/ael-2022-0089

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03/03/2025

A new issue of CONVIVIUM is now published!

Volume 15 (2025): Issue 1 (February)
Accounting, Economics, and Law: A Convivium

https://www.degruyter.com/journal/key/ael/15/1/html

"Empirical Research in Accounting and Social Sciences: Elephants in the Room"

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyter.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access free access token link. Registration is for free.

Your access to the De Gruyter site has been temporarily blocked. Please try again later. If you think you are seeing this message in error, please contact Customer Services.

13/02/2025

A new issue of CONVIVIUM is now published!

Volume 15 (2025): Special Issue s1 (January)
Accounting, Economics, and Law: A Convivium

https://www.degruyter.com/journal/key/ael/15/s1/html

"ELI Guidance for Corporate Sustainability"

in collaboration with the European Law Institute (ELI). More information about this research work is available at the following links:

https://www.linkedin.com/pulse/eli-guidance-corporate-sustainability-yuri-biondi-hxyse/

https://www.europeanlawinstitute.eu/projects-publications/publications/eli-guidance-on-company-capital-and-financial-accounting-for-corporate-sustainability/

Objective The Journal of Accounting, Economics, and Law: A Convivium (CONVIVIUM) aims to encourage a comprehensive understanding of the relationship between individuals, organizations, and institutions in economy and society. Among other matters, attention will be paid to financial, economic, and le...

28/11/2024

Interested readers can access our journal CONVIVIUM full content for free:

https://www.degruyter.com/journal/key/ael/html

Simply go to https://www.degruyter.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit.

Note: you must have a registered user account with De Gruyter to access the free access token link. Registration is for free

Objective The Journal of Accounting, Economics, and Law: A Convivium (CONVIVIUM) aims to encourage a comprehensive understanding of the relationship between individuals, organizations, and institutions in economy and society. Among other matters, attention will be paid to financial, economic, and le...

28/11/2024

A new issue of CONVIVIUM is now published!

Volume 14 (2024): Issue 4 (November)

Accounting, Economics, and Law: A Convivium

https://www.degruyter.com/journal/key/ael/14/4/html

"Toward a European Credit Council?"

Interested readers can access CONVIVIUM full content for free:

Simply go to https://www.degruyter.com/accessLink/ACCESSAEL (ACCESSAEL). You will then have free access to all articles for the time of your visit. Note: you must have a registered user account with De Gruyter to access free access token link.

Matthias Thiemann

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