Research
interests | Positions |
Visits
Works
in progress | Working papers
Events | Publications
Education
Links
Research
Interests
Accounting and Economics of institutions and organisations
Accounting, Economics and Law
Accounting, Economics and Finance
Positions
|
Since 2007:
|
Tenured Research Fellow at the CNRS
|
|
2006-2012:
|
Guest Professor, CNAM (Paris),
Business Governance and
Social Responsibility
|
|
2005-2007:
|
Master2 (ENS, Lyon2, IEP) : Histories of
accounting and business economics |
|
2004-06:
|
Associate Professor, University of
St. Etienne (Business Economics, Accounting and Finance), Management,
Accounting and Financial Reporting
|
|
2003-04:
|
Teaching Fellow (ATER), University of Lyon II |
Works
in progress

|
mailing list
|
mailing list
2010-11
| 2011-12
| 2012-13
-
Convener of the theme n°2 "Enterprises, Institutions and Organisations"
of the Axe n° 3 "Globalisation, Innovation, Regulation" at the Maison
des Sciences de l'Homme - Paris Nord
|
Conference 2011
-
Biographee
in Who's Who in The World, since the 27th Edition - 2010
-
Biographee in Top 100 Scientists 2010 by IBC of Cambridge (UK)

-
(With
R. Baker, Adelphi University, and Zhang Qiusheng, Beijing Jiaotong
University) Research project on accounting and business
combinations in China
Articles: Socio Economic Review
| Critical
Perspectives on Accounting
-
Convener, with T. Kirat et F. Marty, of a granted
international research project (ACI) devoted to Accounting,
Public-Private Relationships and the Public Sector (Enjeux
du nouveau cadre comptable et
financier de l'Etat dans le domaine de l'encadrement des contrats
administratifs), 2005-2007,
leader of the research axe "Accounting Theory and Rules"
Matrice Network -
Conferences
and Proceedings
Slides
Paris
|
Abstract & paper
(Français)
|
Abstract
and paper (English)
-
Promoter
and editor of a collective book by a host of international
contributors on "The Firm as an Entity: Implications for Economics,
Accounting, and the Law", published by Routledge.
Istanbul
Conference 2006 |
Program
| Book
Presentation Conference
Presentation
with EU order form Presentation
with US order form
|
SSRN Working Paper
|
arXiv Working Paper
Visits
and Invitations (since 2007)

|
-
Scientific
Committee Member of the 14th CIGAR 2013 Conference “In the Eye of
the Storm: Public Sector Accounting, Financial Crisis and Austerity,”
Birmingham Business School, University of Birmingham, UK, September
2-3, 2013.
-
Scientific
Advisor and lead organiser of the second Critical Studies in
Accounting and Finance Conference 2013, UAEU, Abu Dhabi, United Arab
Emirates, 15-17 December 2013

-
Plenary
speaker at 3rd International Conference of the Financial Engineering
and Banking Society on "Financial Regulation & Systemic
Risk", LabEx-ReFi, Paris, 6-8 June 2013
| 
Plenary
speech at The 3rd International Conference of THE
JAPANESE ACCOUNTING REVIEW (TJAR) in Kyoto, Organized by Kobe
University, Kyoto University, and Doshisha University, 9 November 2012
-
Visit
at the United Arab Emirates University - UAEU of Abu Dhabi (April 2012)

"The
Governance and Disclosure of the Firm as an Enterprise Entity",
keynote speech at the Fourth Symposium of the Adolf A. Berle, Jr. Center on
Corporations, Law and Society on " The Future of Financial
Securities Markets," University College London, London, 14
& 15 June, 2012
| Symposium
2012
| Abstract
and Paper
"Accounting,
Economics and Law of the Firm as an Entity: Implications for
Corporate Governance", Seminar for the FDIR,
AFG, Paris, 22 February 2012
-
Scientific
Committee Member of the IAAER
International Conference on "Mastering Change: Improving
Corporate Reporting and Auditing to Match New Demands,"
Amsterdam, The Netherlands, 20-21 June 2012
-
Scientific
Committee Member for "Social Systems, Economics and Finance,"
European Conference on Complex Systems 2012 (ECCS'12),
Brussels, 3-7 September 2012
Complex
Systems Society
-
Visiting
scholar to Yale University (August 2012)

-
Plenary
Roundtable Speaker at the Conference on "Normalisation
comptable et transformation du droit", Académie des Sciences
Techniques, Comptables, Financières, 22 Novembre 2012
| Program
-
Panel
on "Accounting and Business Economics: Insights from National
Traditions", Etats
Généraux de la recherche comptable, Autorité des Normes
Comptables (ANC), Paris, 14 December 2012

-
"The
Problem of Social Income", invited
speaker at the Second Symposium of the Adolf A. Berle, Jr. Center on
Corporations, Law and Society, Seattle University, 21-22 January,
2011
| Symposium
2011
| Abstract
and Paper
-
Invited
PDW session speaker at American Academy of Management (AOM), 71st
Annual Meeting, San Antonio (TX), August 12-16, 2011
|
-
Invited
keynote speaker at the International Workshop on Accounting for
Cooperatives hosted by Centre for Research in Business Management (Centro
de Investigación en Gestión de Empresas), Universitat Politècnica
de València (UPV), Valencia, Spain, 29-30 September 2011
-
Keynote
speaker in the Accounting History Symposium on "Accounting in
Financial Crises and the Crisis of Financial Accounting" and Scientific
Committee Member of the IAAER
International Conference on "Accounting Renaissance: Arising from the
Crisis and Looking to the Future. Learning from Histories and
Institutions," Venice, 4-5 November 2011.
|
| Website
-
Invited
speaker to The Unexpected Conference on "SOCIOPHYSICS: Do
humans behave like atoms?", CREA, Paris, November 14-16, 2011
| Website
-
Invited
speaker to the round table on "Is accounting a film or a
picture ?", Deuxièmes Etats
Généraux de la recherche comptable, Autorité des Normes
Comptables (ANC), Paris, le 16 Décembre 2011

-
"L’entité
entreprise et ses parties prenantes : une base commune pour
le modèle comptable ?", Premiers Etats
Généraux de la recherche comptable, Autorité des Normes
Comptables (ANC), Paris, le 16 Décembre 2010

-
(With P. Giannoccolo) "Share price formation, market exuberance and
accounting design", Banque de France Foundation Research Seminar, 23 November
2010
|
Abstract
and paper
-
Invited speaker to the International Symposium on “Comptabilité,
contrôle, audit et gestion des coûts dans la globalisation et la
normalisation”, Institut International des Coûts (IIC), Academy of
Management (AoM), American Accounting Association (AAA), Lyon, 14
June 2010
-
Invited speaker to the conference on "Evolution de la régulation
bancaire et financière face à la crise", Centre de Formation
Professionnelle Notariale de Paris -
CFPNP, 22 November 2010

2008
-
(with Antoine
Reberioux) Invited speaker to the IPR Conference on "Governance, Intangibles and Corporate
Social Responsibility", Collegio S. Chiara, University
of Siena, 29 September 2008
Program | Abstract and paper
2007

-
Invited
Speaker to the Memorial Conference devoted to Gino Zappa by Bocconi
University of Milan, Milan, November 26, 2007
Conference |
Proceedings
-
Invited
Speaker to the "Mergers and Acquisitions Forum 2007" on
"Strategic M&A, Industry Restructure and Network Sinergy",
hosted by the Center for China Mergers & Acquisitions Research,
Beijing Jiaotong University, July 15th, 2007, Beijing, China
|
Program
Working
papers
Abstract and paper
-
"The
Firm as an Entity: Management, Organisation, Accounting" (August 2
2005). University of Brescia Working Paper (Dept. Economia
Aziendale), n°46, Brescia (Italy): August 2005.
Abstract
and paper
-
(with P. Giannoccolo & A. Reberioux) "Financial Disclosure and the
Board: A Case for Non-Independent Directors" Bologna Univ. Dept. of
Economics Working Paper No. 689.
Abstract and paper
Abstract
and paper
Abstract
and paper
-
(with
P. Giannoccolo) Share Price Formation, Financial Instability and
Accounting Design, (November, 9, 2009)
Abstract
and paper
-
(with
P. Giannoccolo) Share Price Formation, Market Exuberance and Accounting
Design, Banque de France Foundation Research Seminar Series, 23 November
2010.
Abstract
and paper
Abstract
and paper
-
The
HM 'Treasure's Island': A Theoretical Analysis of Central Government
Accounting Standards in UK. XVIII IRSPM Conference on 'Public Sector
Responses to Global Crisis,' International Research Society of Public
Management (IRSPM), Prague, April 10-12, 2013.
Abstract
and paper
-
Governmental
Accounting and Austerity Policies: Accounting Representations of Public
Debt and Deficit in Europe and Abroad (April 3, 2013). Accounting,
Economics and Law Research Network Conference, SASE Annual Meeting,
University of Milano, 27-29 June 2013.
Abstract
and paper
-
"Governing
the Business Enterprise: Ownership, Institutions, Society",
Proceedings of the
EAEPE Conference at
the Cnam, Paris 22-23 May 2008
|
Proceedings
-
"The
Governance and Disclosure of the Firm as an Enterprise Entity"
(July 29, 2009). CLPE Research Paper No. 21/2009. Revised published
version: Seattle
University Law Review, Vol. 36, No. 2, 2013: 391-416
Abstract
and paper
Events
(since 2005)
2013
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Netwok n° P on
"Accounting, Economics, and Law", SASE Annual Meeting,
Milan, 27-29 June 2013
Network
Call for Papers | SASE
Netwok Program
Abstract
and paper
-
Panel
Organization on "Past and Future of Prudential Regulation in
Europe in the aftermath of the Global Financial Crisis", 2013
CES Conference - 20th International Conference of Europeanists:
"Crisis & Contingency: States of (In)Stability", Council
for European Studies, Amsterdam, 25-27 June 2013
| Panel Program
-
Presentation
at "Prudence vs. Liquidity Alternative Approaches to Money,
Finance and Accounting," Bocconi University, Milan, 1 March
2013
|
Abstract and paper
| Conference website
| Abstract
and paper
|
Abstract
and paper
-
Presentation
at 18th Annual Workshop on the Economic Science with Heterogeneous
Interacting Agents (WEHIA 2013), June 20-22, 2013, Reykjavik
University, Iceland
| Conference
website
|
Abstract and paper
-
Presentation
at 14th Biennial CIGAR Conference on "In the Eye of the Storm:
Public Sector Accounting, Financial Crisis and Austerity",
University of Birmingham, United Kingdom, 2nd - 3rd September 2013
| Conference Website
| Abstract
and paper
-
Presentation
at the 25th Annual EAEPE Conference 2013, Université Paris Nord
(University of Paris 13, Campus Bobigny), Paris, 7- 9 November 2013
|
Abstract and paper
2012
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Netwok n° P on
"Accounting, Economics, and Law", SASE Annual Meeting,
Boston, 28-30 June 2012
Network Call for Papers |
SASE
Netwok Program
-
American
Accounting Association, 2012 Annual Meeting - "Seeds of
Innovation", Washington D.C., 4-8 August 2012
Panel
on "Accounting and the
Principle of Prudence: Perspectives and Implications"
Panel
on "The Move towards Fair Value
Accounting: Evolutionary Perspectives"
Panel
on "How to
do accounting standard-setting all around the world: Global, national,
transnational?"
- "Accounting and Financial Stability: Simulation and
Experimental Analyses", paper presentation at the W.E.H.I.A.
2012, ESHIA, 17th Annual
Workshop on Economic Heterogeneous Interacting Agents, University of
Pantheon-Assas, Paris, June 21-23, 2012
| Conference
website

2011
(with
Reuven Avi-Yonah and Shyam Sunder) Research Netwok n° P on
"Accounting, Economics, and Law", Inaugural Event, SASE Annual Meeting,
Madrid,
23-25 June 2011
| Submissions
Network Call
|
Network Conference Call on Regulated Industries
SASE
2011 Network Program

Panel
Session on "Assets/liabilities
versus revenues/expenses accounting: current issues and implications for
accounting, economics and law"
Panel
Session on ".Accounting
model and regulation: Lessons from Recent Accounting History"
Invited
Panelist in "Accounting
in History: Moving Forward by Looking Back"
-
"Rethinking Economic Policies in a Landscape of Heterogeneous
Agents," International POLHIA
Conference, Catholic University of Milan, October 13-15, 2011

-
(Innovation
and Regulation Chair) "Innovation
in Network Industries: Accounting, economic and regulatory
implications," International Workshop, Institut Telecom, Paris,
16 March 2011
-
(with
P. Giannoccolo) "Complementarities, R&D-related intangible
resources and the corporate accounting system: an economic map for
welfare-improving industry regulation", ENEF
Meeting on "Strategy & Economics of the Firm",
Strasbourg, 7-8 Septembre 2011
Abstract and paper
-
(with
P. Giannoccolo) "Complementarities, R&D-related intangible
resources and the corporate accounting system: an economic map for
welfare-improving industry regulation," EAEPE
Annual Conference 2011, Vienna, Austria, October 27th – 30th, 2011
Abstract and paper
-
(with
P. Giannoccolo) "Share price formation, market exuberance and
accounting design", First Cost International Conference on
"Remodeling finance and its governance in times of
uncertainty", University of Paris 8, May, 12-14, 2011
Cost Network
| Conference
Website
-
(with
M. Soverchia) "Accounting Rules for the
European Communities: A Theoretical Analysis", 13th Biennial
CIGAR Conference, Ghent, 9-10 June 2011
| Conference Website
2010
(with
Reuven Avi-Yonah and Shyam Sunder) “Evolutionary Regulation:
Rethinking the Role of Regulation in Economy and Society”,
Mini-Conference n° 4 for the 22nd SASE Annual Meeting, Philadelphia,
24-26 June 2010
|
Proceedings
(with
Thomas Clarke) Corporate Governance Track on "Corporate
Governance and the Crisis of Financialisation", EURAM, Rome,
19th - 22nd May 2010
Program |

Organisation of a special panel on "Accounting
and the financial crisis"
Presentation of "Share
price formation, financial instability and accounting design"
(co-authored with P. Giannoccolo)
-
(with P. Giannoccolo & A. Reberioux) "Financial Disclosure and the
Board: A Case for Non-Independent Directors", DIME
Workshop on "Innovation and the Design of Financial Systems", Paris,
4 March 2010
|
Abstract and paper
-
Seminar on “Une finance sans intérêts : Paradigmes traditionnels et
perspectives nouvelles", Université Bocconi de Milan - Institut
d'Etudes Avancées (IEA) de Nantes, Nantes, 12-13 March 2010
|
Abstract and paper
-
EconomiX Seminar (University Paris X Nanterre),
La juste valeur et la stabilité
financière (Fair value and financial stability), 11 February 2010
-
(with Michela Soverchia) "Reforming the European Union Financial
Disclosure: A Theoretical Analysis of the "New" Accounting Rules",
32nd EGPA Annual
Conference,
PSG XIV on EU Administration and Multi-Level Governance, Toulouse,
8-10 September, 2010
|
Abstract
and paper
-
(with Michela Soverchia) "Accounting Rules for the European
Communities: A Theoretical Analysis",
6th
EIASM international conference on “Accounting, auditing and
management in public sector reforms”,
Copenhagen, 1-3 September, 2010
|
Abstract
and paper

(With P. Giannoccolo) "Accounting
Lighthouse in Share Market Dynamics"
(with C.R. Baker and Zhang Q.) "Should Merger Accounting Be
Reconsidered?: A Discussion Based on the Chinese Approach to
Accounting for Business Combinations"
-
International Conference on “Innovation, Governance and Finance:
Current Issues and New Challenges”, MSH-PN, Paris, 8-9 November 2010
|
Program
-
(with P. Giannoccolo)
‘Share Price Formation, Share Market Exuberance and Accounting
Design’, Nordic Conference on Financial Accounting, Copenhagen,
25-26 November 2010
Conference
|
Abstract
and paper
-
(With
A. Reberioux) "The Governance of Intangibles: Rethinking financial
reporting and the Board of Directors", Performance and Governance
JMG Workshop, Scuola Superiore Sant'Anna, Pisa, 10-11 September 2010
| Abstract and paper
2009
SASE
Mini-conference on "Overcoming financialisation and its crisis:
ideas from and suggestions for accounting, economics, and law",
21st SASE Meeting, Paris, 16-18 July 2009
Program |
SASE
International Conference on Financial Institutions, Organisations,
and Technologies, "Should financial crises keep happening?
Understanding and remedying the current impasse", Hammamet,
Tunisia, 6-7 July, 2009
Call
For Papers
Organisation
of a special panel on "Social
and Moral Norms: Institutional perspectives on accounting, financial
markets and the firm"
Presentation
of "Should Merger Accounting Be
Reconsidered?: A Discussion Based on the Chinese Approach to
Accounting for Business Combinations" (co-authored with
C.R. Baker and Zhang Q.)
Presentation
of "The Governance of Intangibles: Rethinking
Financial Reporting and the Board of Directors" (coauthored
with A. Rebérioux)
-
(with
Pierpaolo Giannoccolo) Accounting Lighthouse in Share Market Dynamics: A
Theoretical Model of Share Price Formation with Dual Informational
Structure, 7th PARIS FINANCE INTERNATIONAL MEETING, Paris, December
17-18th 2009
| Abstract
and paper
-
(with
Pierpaolo Giannoccolo & Antoine Reberioux): "Financial
Disclosure and the Board: Is Independence of Directors Always
Efficient?", 3° Forum
of Regulation, Paris, 2-3 December 2009
-
"Capital
budgeting under relational contracting: optimal ranking and duration
criteria for schemes of concession, project-financing and
public-private partnership", EGPA
2009, PSG XII: Public Sector Financial Management, Malta, 2-5
September
| Abstract
and paper
-
ENEF
2009 Meeting, “Institutional complementarities and the firm:
financialisation, globalisation and beyond”, Maison des Sciences
de l'Homme - Paris Nord, 17-19 September 2009
Call
for Papers | ENEF
-
(With
A. Reberioux) "The Governance of Intangibles: Rethinking
financial reporting and the Board of Directors", Euram 2009 -
Renaissance & Renewal in Management Studies, Liverpool, 11 - 14
May; Best paper proceedings from the EURAM "Boards and
Governance track" in Liverpool 2009, p. 20-45
Conference | Abstract and paper
-
(With
C.R. Baker and Zhang Q.) "An international institutional
comparative perspective of the Chine approach to accounting for
business combinations", Asian Academic Accounting Association (4A)
10th Annual Meeting, Kadir Has University, Istanbul, 15-18 November
2009
Conference
-
International
Conference on the Governance of Civil Society Organisations, Cnam,
7-8 September 2009
-
"Should
business and non-business accounting be different? A comparative
perspective applied to the new French government accounting
standards", 12th Comparative International Governmental
Accounting Research (CIGAR) Conference: "New Challenges for
Public Sector Accounting", Modena, Italy, May 28th-29th, 2009.
CIGAR
Network | |
Abstract
and paper
-
(with
C. Richard Baker e Zhang Qiusheng) "An international
comparative analysis of accounting standards for business
combinations", Association Francophone de Comptabilité (AFC)
2009, Strasbourg, 27 - 29 May.
-
(with
I. Chambost) " Gouvernance, transparence et encastrement
cognitif des marchés financiers : Le cas des analystes financiers
", Premières Journées Internationales de recherche en gestion
du Morbihan : " Gouvernance, information comptable et
financière ", Université de Bretagne Sud, 2-3 April
2009, Vannes, France.
Conference
Web Site
-
Presentation
to Accounting Section VHB
/ International Association for Accounting Education and Research (IAAER)
Joint Conference 2009: "Financial & Management Accounting,
Auditing & Corporate Governance", February 5-7, 2009, LMU
Munich, Germany
-
(with
Laurence Gialdini and Marie Helene Bihr) Presentation to EABIS
2009 "The Role and Purpose of Business in Society:
Challenges and Issues for Global and Corporate Governance", 8th
Annual Colloquium, 21-22 September 2009, Barcelona
-
(with
C. Richard Baker and Zhang Qiusheng) "An international
comparative institutional analysis of the Chinese approach to
accounting for business combinations", CERDI & CCES (Fudan
University, Shanghai), Clermont-Ferrand, 22-23 October 2009
2008
International Conference on "Governing the Business Enterprise:
Ownership, Institutions, Society", CNAM, Paris, 22 and 23 May
2008
Conference Web Site | Proceedings
-
(with Antoine
Reberioux) Presentation of "The Governance of Intangibles:
Rethinking Financial Reporting and the Board of Directors", EAEPE
Conference in Rome, 6-9 November 2008
-
Presentation
to the EGPA Conference 2008,
"Innovation in the Public Sector", Rotterdam, 3-6
September 2008
Abstract
and paper
-
Presentation
to the ENEF
Meeting 2008, "Knowledge, Organisation and the Firm",
Pisa, 11-12 September 2008
-
Presentation(s)
to the "20th Asian
Pacific Conference (APC) on international accounting
issues", Paris, 9-12 November 2008
-
(with
Laurence Gialdini and Marie Helene Bihr) Presentation to RIODD,
Esdes, Lyon, 5 June 2008
-
(with
Laurence Gialdini and Marie Helene Bihr) Presentation to CIGE2008,
Bordeaux, 5 June 2008
-
Presentation
to the CPA
Conference 2008, "Should Merger Accounting Be Reconsidered?
: A Discussion Of The Chinese Approach To Accounting For Business
Combinations", 25-26 April 2008 (with C.R. Baker and Q. Zhang)
-
Speech
to the 3rd Conference on "Decision Making", University of
Paris Dauphine, 8 February 2008
Program |
Proceedings
-
Speech
to the ENTPE, "The French Position on Public Sector Reform in
the International Context", Lyon, 23 January 2008
-
Special
Conference on "Accounting for Social Responsibility", ADERSE,
Grenoble, 10 January 2008
Program
2007
-
(with
R. Baker and Qiusheng Zhang) Speech at the AAA meeting, Chicago IL,
August 8, 2007, presenting a paper on the international comparative
analysis of accounting standards for business combinations
-
Speech
at the EURAM conference, Paris, May 18, 2007, presenting a paper on the
assessment of new French government accounting standards and conceptual
framework (LOLF)
Conference
|
Session Program
-
(MATRICE)
Convener of a conference on "Public- Private Partnerships :
Economic Analysis, Accounting, Budgetary and Financial Stakes.
Applications to Healthcare Services", University of Paris IX
Dauphine, January 26, 2007 (with Frédéric Marty).
Matrice
Conferences and Proceedings
2006
-
(MATRICE) Convener of a conference on "Public French Accounting
Standards: Principles and conceptual framework, new stakes",
University of Paris IX Dauphine, February 27 2006
Matrice Conferences and Proceedings
|
My
Speech (PDF)
-
(with
T. Suzuki) Convener of a special session devoted to "the unexplored
implications of fair value and International Financial Reporting
Standards (IFRS)" in the 18° meeting SASE, Trier, Germany,
June 30 - July 2 2006
| Program
-
(with
M. Dietrich) Convener of a special session devoted to "The Firm:
Economics, Accounting, and Law" during the next meeting EAEPE, Istanbul,
Turkey, November 2-4 2006
Istanbul
Conference 2006 |
Program
|
Book
Presentation Conference
-
Speech
at Nice University, ENEF
Workshop, on "The Firm as an Entity, the Accounting System and the
Governance Issue", September 7, 2006.
-
Speech
at Aix-Marseille University on "Accounting Principles and
conceptual framework of the new central government accounting
standards", June 12, 2006.
-
Member
of the international committee of experts for the project “Identifying
the Key Drivers of ‘Good’ Corporate Governance and the
Appropriateness of Policy Responses” commissioned by the UK
Department of Trade and Industry. Research
project (King's College London)
2005
Speech
(PDF) |
Abstract
and Paper (PDF) | Session
(PDF)
-
(Matrice)
Speech
at Nice University, Matrice Workshop,
on "Public and Business Accounting modes", June 9 2005.
-
Seminar on The Firm as an Entity and Accounting, Control, and
Governance issues, EM Lyon - IFGE, March 31 2005
Publications
Work with the AAA
Financial Accounting Standards Committee:
-
(with Bloomfield, Robert J., Glover, Jonathan C., Jamal,
Karim, Ohlson, James A., Penman, Stephen H., Tsujiyama, Eiko and Wilks,
T. Jeffrey Jeffrey) Biondi, Yuri, et al. 2011. A Perspective on the
Joint IASB/FASB Exposure Draft on Accounting for Leases (February
23, 2011). Accounting Horizons (2011, 25 (4): 861-871). DOI: http://dx.doi.org/10.2308/acch-50048
Abstract and Paper (PDF)
-
(with
Bloomfield, Robert J., Glover, Jonathan C., Jamal, Karim, Ohlson, James
A., Penman, Stephen H. and Tsujiyama, Eiko) Biondi, Yuri et al. Accounting
for Revenues: A Framework for Standard Setting (March 6, 2011).
Accounting Horizons (2011, 25 (3): 577-592). DOI: http://dx.doi.org/10.2308/acch-50027
Abstract and Paper (PDF)
-
(with
Glover, Jonathan C., Jamal, Karim, Ohlson, James A., Penman, Stephen H.,
Sunder, Shyam , Tsujiyama, Eiko and Wilks, T. Jeffrey) Biondi, Yuri et
al., Conceptual Issues in Financial Reporting (May 27,
2011). Accounting Horizons (2012, 26 (1): 125-133). DOI: http://dx.doi.org/10.2308/acch-50087
Abstract and Paper (PDF)
-
(with
Glover, Jonathan C., Jenkins, Nicole Thorne, Jorgensen, Bjorn N., Lacey,
John, Macve, Richard H. and Tsujiyama, Eiko) Biondi, Yuri et al. (2012).
"Comment on IASB/FASB 2011 ED on Revenues from Contracts with
Customers." Received by Financial Accounting Standards Board (FASB)
as 2011-230 Comment Letter No. 94, on 13 March 2012.
Abstract and Paper (PDF)
-
Fuelbier,
Rolf Uwe, Klein, Malte, Biondi, Yuri, Glover, Jonathan C., Jenkins,
Nicole Thorne, Jorgensen, Bjorn N., Lacey, John, Munter, Paul,
Tsujiyama, Eiko, Wilks, T. Jeffrey and Weil, Roman L., Financial
Accounting and Reporting in Germany: A Case Study on German Accounting
Tradition and Experiences with the IFRS Adoption (December 7,
2012).
Abstract and Paper (PDF)
Accounting and
Economics of institutions and organisations (business sector) :
Abstract and Paper (PDF)
-
"The
problem of social income: The entity view of the cathedral," Seattle
University Law Review, 34 (4), 2011: 1025-1047
Abstract and Paper
-
"The
Enterprise Entity and the Constitution of the American Economic Republic,"
Accounting, Economics, and Law: A Convivium, Special issue on
"Corporations and the U.S. Constitution: Perspectives on Citizens
United and its Aftermath," 1 (3), Article 2. DOI: http://dx.doi.org/10.2202/2152-2820.1051
Abstract and Paper (PDF)
-
"What
Do Shareholders Do? Accounting, Ownership and the Theory of the Firm:
Implications for Corporate Governance and Reporting,"
Accounting, Economics, and Law: A Convivium, Special issue on
"Ownership and the Business Firm: Implications for Corporate
Governance and Social Responsibility," 2 (2), Article 5. DOI: http://dx.doi.org/10.1515/2152-2820.1068
Abstract and Paper (PDF)
-
"The
Governance and Disclosure of the Firm as an Enterprise Entity." Seattle
University Law Review, Vol. 36, No. 2, 2013: 391-416
Abstract
and paper
-
Y.
Biondi et al. (2007) eds., The Firm as an Entity: Implications for
Economics, Accounting, and the Law, London and NY: Routledge,
April 2007.
Book Presentation
Presentation
with EU order form | Presentation
with US order form Order
on-line: Hardback
| Paperback
Reviewed by Ch. A. Grambovas, European
Accounting Review,
2007, 16 (3): 652-655
Reviewed by H. Mesuré, Society
and Business Review, 3 (1), 2008
Reviewed by M. Nieddu, Revue de
la Regulation, n° 3 (2008)
Reviewed by C. Gambescia, Storia del Pensiero Economico, 2008
Reviewed by G.A. Jonas, Research
in Accounting Regulation (vol.
20), 2008, Edited by Gary J. Previts: 307-311
Reviewed by M. Bromwich,
The
Accounting Review, 2008, 83 (6): 1671-1674.
-
Y. Biondi, L'entité entreprise au croisement de l'économie, du droit
et de la comptabilité, préface d'Olivier Weinstein, Sarrebruck : Editions Universitaires Européennes, Juillet 2010

-
"Accounting
and the economic Analysis of the Firm as an Entity", in M. Dietrich
(2006) ed.,
The Economics of the Firm. Analysis, evolution, history, Routledge,
chapter 4: 65-87.
Abstract
Reprinted
in T. Clarke and D. Branson (2012), The SAGE Handbook of Corporate
Governance, SAGE Pub.: "An Economic Analysis of Fair Value: A
Critique of International Financial Reporting Standards" (Chapter 7)

-
(with
X. Ragot & V. Bignon) An Economic Analysis of Fair Value: The Evolution of
Accounting Principles in European Legislation,
with
a commentary of R. Barker (Cambridge University, IASB Scientific
Committee) and a rejoinder of the authors,
Centre
Cournot pour la recherche en économie, Prisme n. 4,
March 2004.
Abstract
and paper (PDF)
-
(with.
X. Ragot), Les dangers de la "juste valeur" : une analyse
économique [Problems with "fair value": an economic analysis], Recueil coordonné par N. Véron, AFG et FFSA, Paris : 15
décembre 2004
PDF
-
(with
Isabelle Chambost & Louis Klee, Cnam CFA) "La juste valeur,
enfin une évaluation proche de la réalité" [Fair Value, finally
an accounting measurement marked to reality], in A. Pezet et S. Sponem
(dir.), Petit Bréviaire des idées reçues en management, Paris: La
Découverte, 2008, chapitre 21, p. 210-218
Presentation
|
Blog
-
"La
valorisation des actifs dans le cadre conceptuel de la future
normalisation comptable internationale, particulièrement au regard des
normes 36 et 38" [Recognition and Measurement of Assets in the
International Accounting Harmonization. Impairment Test and Intangibles
in a Dynamic Perspective], Comptabilité
Contrôle Audit, 10 (2), Novembre 2004.
Abstract
|
PDF
-
"Review
Article: Following the Money. The Enron Failure and the State of
Corporate Disclosure", Review of Political Economy (ECONLIT), Vol. 19, No. 2, pp. 281-283, April 2007
Abstract and Paper (PDF)
-
Guest
Editor of a special issue by Socio-Economic
Review (ECONLIT,
SSCI) devoted to the
socio-economic consequences of fair value and
International Financial Reporting Standards (IFRS), n. 5 (2007) - (with Tomo Suzuki).
SER Special Issue
-
"Entité
entreprise, monnaie, comptabilité. Jalons pour un itinéraire de
théorie économique" [The Firm as an Entity, Money, and
Accounting: Landmarks for a Journey in economic Theory], Economie
Appliquée (ECONLIT),
2008 (2)
-
"Money
Without Value, Accounting Without Measure: How Economic Theory Can
Better Fit the Economic and Monetary System We Live In" in Money
and Calculation: Economic and Sociological Perspectives, Massimo
Amato, Luigi Doria, Luca Fantacci, eds., Chapter 3, London: Palgrave,
2010.
Abstract
Accounting
and Economics, theoretical and comparative history approaches :
Flyer
at discounted price
-
"Schumpeter’s economic
theory and the dynamic accounting view of the firm: Neglected pages from
the Theory of Economic Development", Economy and
Society (ECONLIT, SSCI),
2008, 37 (4)
Abstract
Reviewed
by F. Mornati, Pensiero Economico Italiano, a. XI, n° 2,
2003, p. 119-120.
Reviewed
by G. Tusset, Storia del Pensiero Economico, 2005/1, p. 198-201.
-
“Azienda, equilibrio e dinamica economica: G. Zappa e
gli Erotemi di M. Pantaleoni” [Firm, equilibrium and economic
dynamics: G. Zappa and the late Essays by M. Pantaleoni], Pensiero Economico Italiano (ECONLIT), 2005.
-
“G.
Zappa, T. Veblen, J.R. Commons e l'impresa come istituzione economica” [Zappa, Veblen, Commons and the firm as an economic institution],
Storia del
Pensiero Economico (ECONLIT), 2005/1.
-
(with
P. Giannoccolo) "Complementarities and coopetition in presence of
intangible resources: Industrial economic and regulatory implications,"
Journal of Strategy and Management, 5 (4): 437 - 449. DOI:
http://dx.doi.org/10.1108/17554251211276399
Abstract and paper
Accounting,
Economics and Finance (Institutional Finance):
-
(with
Serge Galam & P. Giannoccolo) What Does Financial Market Do? The
Formation of Share Market Prices Under Heterogeneous Beliefs and Common
Knowledge. Physica A (June 2012)
SSRN Working Paper
|
arXiv Working Paper

-
(with
L. Fantacci) "Les banques sont-elles solubles dans le marché ?
A propos de la comptabilisation de la dette greque à sa "juste
valeur", Economies et Sociétés, série K, 2 (3)
2012: 571-84.
English abstract
and French paper
(with
A. Reberioux) "The Governance of Intangibles: Rethinking
Financial Reporting and the Board of Directors", Accounting
Forum, 2012, http://dx.doi.org/10.1016/j.accfor.2012.03.003.
Abstract and paper
-
"Disagreement-Based Trading and Speculation: Implications
for Financial Regulation and Economic Theory," Accounting,
Economics, and Law: A Convivium, 2011, Vol. 1: Iss. 1, Article 11.
DOI: http://dx.doi.org/10.2202/2152-2820.1017
Abstract
and paper
-
"Cost
of Capital, Discounting, and Relational Contracting: Endogenous Optimal
Return and Duration for Joint Investment Projects" (January 20, 2009),
Applied Economics, 2011
Abstract
and paper
-
(with
Zhang Q.) Accounting for the Chinese Context: A Comparative Analysis of
International and Chinese Accounting Standards Focusing on Business
Combinations, Socio-Economic
Review (ECONLIT,
SSCI), 5 (2007): 695-724.
Abstract
-
(with C. Richard Baker and Zhang Q.) "Disharmony in international
accounting standards setting: The Chinese approach to accounting for
business combinations." Critical Perspectives on Accounting (SCOPUS), 21(2),
February 2010: 107-117. http://dx.doi.org/10.1016/j.cpa.2009.11.004
 
-
(with G. Marzo) Decision Making Using Behavioral Finance for Capital
Budgeting, in “Capital Budgeting Valuation: Financial Analysis for
Today’s Investment Decisions”, USA: John Wiley & Sons, Inc, June
2011. Edited by Kent Baker and Phillip English, Robert Kolb Finance
Series.

Abstract and
Paper
-
(with I. Chambost) "Gouvernance, transparence et encastrement cognitif
des marchés financiers: Le cas des analystes financiers" [Governance,
transparency and the cognitive embeddedness of financial analysts],
Revue
Française de Gouvernance d'Entreprise (RFGE),
Institut
Français des Administrateurs (IFA), n° 6 (1), 2009.
-
(with
Laurence Giladini and Marie-Hélène Bihr) "Finance et management
stratégique, projet d’élaboration d’outils autour d’une
Gouvernance Responsable : l’exemple du système comptable"
[Finance and Strategic Management, how to develop instruments for
responsible governance: the case of accounting systems],
Revue
Française de Gouvernance d'Entreprise (RFGE),
Institut
Français des Administrateurs (IFA), n° 5 (2), 2008.
-
(with Nathalie Coutinet), « Derrière la rémunération des dirigeants, la
question de la gouvernance et de la performance de l’entreprise »,
Revue
Française de Gouvernance d'Entreprise (RFGE),
Institut
Français des Administrateurs (IFA), n° 6 (2), 2009 : 107-113
-
"Les
Recherches sur les rentes (Genève 1787) de Duvillard
et le taux interne de rentabilité", Revue d'Histoire
des Mathématiques (RHM), 2003, 54 pages (Leading
International Review of the Mathematical French Society).
English
translation updated: "Duvillard's Recherches sur les Rentes
(1787) and the Modified Internal Rate of Return: a comparative analysis",
II-6, in G. Poitras (2006) ed., Pioneers of Financial Economics,
Vol. I: Contributions prior of Irving Fisher, Edward
ELGAR Publishing, 2006.
Annotated
by the Journal of
Economic Literature, 45
(1), March 2007: 225
-
"The
double emergence of the modified internal rate of return. The neglected
contribution of DuVillard (1755-1832) in a comparative perspective",
European Journal of History of
Economic Thought (ECONLIT, SSCI), 13 (3), Autumn 2006.
Abstract
-
"L'actif
comptable entre normalisation internationale et enjeux financiers"
[The notion of asset, international accounting convergence and the
issues for financial markets],
in Ch. HOARAU (2003) ed., special issue on IAS-IFRS, La
Revue du Financier [Financier's Review] n° 144, December 2003.
Accounting
and Economics of institutions and organisations (public and non
business sector) :
-
"Should
Business and Non-Business Accounting Be Different? A Comparative Perspective
Applied to the New French Governmental Accounting Standards,"
International Journal of Public Administration, 35 (9), July 2012, p.
603-619. DOI: 10.1080/01900692.2012.661186
Abstract and Paper
-
"De
Charybde de la comptabilité de caisse en Scylla de la comptabilité
patrimoniale ou du périlleux périple de la comptabilité de l’État en
France (et ailleurs)" [On the dangerous trip from cash-basis towards
accruals-basis by the governmental accounting system in France (and
elsewhere)], Revue de la régulation,
n°3/4, 2e semestre 2008, Dossier : Normes et institutions de la finance,
http://regulation.revues.org/document5003.html.
Abstract and paper
-
Les
transformations récentes des comptes de l'Etat en Grande Bretagne, ou la
nouvelle "Ile du Trésor ", Gestion
& Finances Publiques, n° 2/3 - Février/Mars 2013, p. 57-64
-
(avec
Stéphanie Chatelain-Ponroy, Philippe Eynaud, Samuel Sponem) « Quel modèle
de gouvernance pour les associations ? », numéro spécial, Politiques
et Management Public (PMP), 2010.
Abstract and Paper
-
(avec
S. Ponroy-Chatelain et S. Sponem) « De la quantification comptable et
financière dans le secteur public : promesses et usages de la gestion par
les résultats », Politiques et Management Public
(PMP), n° 3, 2008
Abstract and Paper
-
(with F.
Amatucci)
"Project Finance nel settore sanitario italiano: esperienze e modalità
di applicazione" [Project financing in the Italian health sector:
cases, modes, issues],
in Rapporto OASI 2001, Milan: EGEA, 2002.
Education
|
2010
|
- H.D.R. (Post-Doctoral Thesis) - Accounting, Economic, and
Legal Theory and Analysis of Institutions and Organisations,
University of Paris I "Panthéon Sorbonne" (IAE de Paris)
|
|
2000-2003
|
- Ph.D.
(with highest distinction)
- Accounting, Economics and Finance of the business firm,
Universities of Brescia and Lyon, with final thesis (December 5 2003)
devoted to the economic nature of the firm between economic
theories and accounting
|
| 1999-2000 |
- M.Sc.
(with high distinction)
- Economic
Analysis and History of Institutions and Organisations,
University of Lyon II, with final thesis (September 6
2000) devoted to the foundations of the business economics and
accounting Italian tradition, now revised and published in Italian
language by CEDAM -
(link)
|
| 1990-1995 |
- M.Sc.
(Summa Sine Laude),
Mathematical and Quantitative Economics (DES), L. Bocconi University,
Milan 1995, specialisation in accounting and economics of
organisations, with final thesis (Tesi di Laurea) devoted
to accounting
and economics of non-business entities in education
|
| 1995-1999 |
- Activities of research and teaching for some leading Italian
institutions; junior manager in "International Finance and
project financing" for a leading Italian bank
|
|