Yuri
Biondi
Tenured Research Fellow
CNRS
IRISSO
University Paris
Dauphine PSL
Place du
Maréchal de Lattre de Tassigny
75016 Paris
France
yuri.biondi@gmail.com
|
Research
interests | Positions | Visits
and Invitations
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
Corporate Governance and Social Responsibility
Financial Regulation
Economic Theory and History
Positions
Since 2007:
|
Tenured Research Fellow at the CNRS
|
2012-2021:
|
Guest Professor, ESCP
Europe
|
2006-2012:
|
Guest Professor, CNAM (Paris), Corporate
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
|
|
SASE Conference Programs:
2024 Limerick |
2023 Rio de Janeiro | 2022
Amsterdam |2021 Virtual | 2020
Virtual |2019 New York |
2018 Kyoto |
2017 Lyon | 2016 Berkeley | 2015 London | 2014 Chicago | 2013
Milano | 2012 Boston | 2011
Madrid |
2010
Philadelphia | 2009 Paris | 2006
Trier | 2005 Budapest
-
Council
Member (2017-2021) and Special Interest Group (SIG) Chairman for Business and Financial
Law, European Law Institute (ELI)
| webpage
-
Dauphine
Research Group on 'Dynamic Systems Analysis for Economic Theory and
Society' (DYNAMETS)
webpage
2010-11
| 2011-12
| 2012-13
FASC
Publications
-
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
Past
Research Projects
-
Research
Director and Member
of the Executive Committee of the Financial Regulation Research Lab (Labex ReFi)
| website
-
(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
Flyer
at discounted price
Book
Presentation Conference (Denver, AAA 2011) Book
Presentation Conference (ANC, Paris 2012)
Visits
and Invitations (since 2007)
2025
-
Scientific
Committee Member, European Accounting Association (EAA) 2024, 47th
EAA Annual Congress, Rome, 20-30 May
2024
-
DEEP
Workshop Series, Monetary innovations in financial history: Lessons
for CBDC design, final session, University of Milan, 19 June 2024
-
"Accounting
for (Fair) Profits and the Enterprise Entity", presentation at
the 'FAIR PROFITS AND THE LAW' Workshop University of Glasgow,
School of Law, 2-3 September 2024
-
Scientific
Committee Member, European Accounting Association (EAA) 2024, 46th
EAA Annual Congress, Bucharest, 15-17 May
-
The
European Law Students' Association - ELSA/Switzerland, International
Conference on Law and Sustainability, University of Zurich, 5 March
2023
-
Scientific
Committee Member, European Accounting Association (EAA) 2023, 45th
EAA Annual Congress, Finland, 26-28 May.
-
Panel
on 'Principles and Recommendations on Company Capital and
Financial Accounting for Corporate Sustainability', reporting on the ELI
Project at the European Law Institute Annual Meeting, Madrid, 8 September
2022
Project
Presentation
| Full
Webinar
-
Webinar
on 'Corporate Sustainability, Financial Accounting and Share
Capital', reporting on the ELI
Project progress at the European Law Institute, online, 6 April
2022
Project
Presentation
| Webinar
Proceedings | Full
Webinar
-
Invited
speaker at 'European Digital Covid Certificate: assessment and
prospects', Webinar organised by MEPs Michèle RIVASI and Rosa
D'Amato, European Parliament, 20 April 2022, 13-15h CET
|
|
Research
Article
|
Webinar
Replay (EN)
|
Webinar
Replay (FR)
|
Panel on the ELI Guidance on company capital and financial
accounting for corporate sustainability, 5th
International Conference on European Company Law and Corporate
Governance, Zagreb, Croatia, 24 November 2022. Conference
website
-
Hybrid
panel on "Digital Currency: Sovereign Monopoly or Private
Competition," SASE 2022 Annual Meeting, held on July 11, 2022,
at the University of Amsterdam
Online
recording | My
further Tip for Tought on Sustack
-
Scientific
Committee Member, European Accounting Association (EAA) 2021, 44th
EAA Annual Congress - Virtual, Romania, 26-28 May.
-
Panel
on 'Corporate Sustainability, Financial Accounting and Share
Capital', reporting on the ELI
Project progress at the European Law Institute, online, 8 September
2021
Registration
link | Full Panel Recording
-
“Users
and the ongoing Governmental Entity (going concern)”, Online
Research Seminar, University of Tampere, 15 December 2021
2020
-
Scientific
Committee Member, European Accounting Association (EAA) 2020, 43rd
EAA Annual Congress - Bucharest, Romania, 27-29 May.
-
ELI
SIG Workhop 2020 on 'Cross-border operations of companies within the
EU: mobility mechanisms, regulatory arbitrage, and stakeholders
protection', Catholic University of Lille, Faculty of Law, Lille
(France), 6 March 2020.
-
"The Case for Corporate Sustainability: Implications for Company
Law and Financial Accounting", Panel with the Research
Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Amsterdam,
18-20 July, 2020
Network
Program
|
Panel
Summary
Panel
on the Corporate Sustainability SIG Project progress at the European Law Institute, Budapest, 9-11 September 2020
4rd
International Conference on European Company Law and Corporate
Governance, Zagreb, Croatia, November 26-27 2020. Conference
website
Panel on Corporate Sustainability
-
Scientific
Committee Member, European Accounting Association (EAA) 2019, Paphos
(Cyprus), 29 May - 31 May.
-
International
Workshop on 'Re-thinking banking today: A multi-disciplinary
perspective', University of Campania "Luigi Vanvitelli",
Caserta, 18 April, 2019
| Abstract and Paper
-
Complex
Systems Make Cinema! - 'The Big Short', event moderator at ISC-PIF,
14 May 2019
-
Presentation for the International Workshop on 'Dynamic Systems Analysis for Economic
Theory and Society', ISC-PIF, Paris,
5 June 2019
| ISC-PIF
Seminar
Series | Abstract
and paper
-
(With
F. Zhou) 'Interbank Credit and the Money Manufacturing Process. A
Systemic Perspective on Financial Stability', Banque de France
Seminar, 16 February 2018
| Abstract
and paper
-
Invited
speaker at the CRIDES, Catholic University of Louvain - UCL, 23
February 2018
|
-
Visit
at Columbia U, New York City (April 2018)
-
Research
Workshop at Yale University (24
April 2018)
| Yale 2018 Workshop
-
Invited
Speaker
at the EGPA Permanent Study Group XII “Public Sector Financial
Management” Spring Workshop, Rostock, 3-4 May 2018
| workshop
website
| Abstract
and paper
-
Speech at the roundtable on Social Studies of Finance (RIODD),
FNEGE Forum, Paris, 25 May 2018
| Abstract
and paper
-
Invited
speaker at the 3rd International Conference in European Company Law
and Corporate Governance, Zagreb, Croatia, December 6-7, 2018
| Abstract
and paper
-
"Mesures et démesures de la dette publique : Chiffrer et
déchiffrer les finances publiques en temps de crise", Table
Ronde, Colloque Politiques
et Management Public (PMP), Cnam, Paris, le 14 decembre 2018
-
European
Parliament Book Presentation on 'Which Accounting Regulation for Europe's
Economy and Society', European Parliament, Brussels, 21 November
2017
|
| Proceedings
-
Invited
speaker on 'Financial Transparency, Risks and Regulations', Oslo
University Conference, Faculty of Law, Oslo, 31 January - 1 February
2017
-
Invited
speaker on 'International Trade and Investment', Oslo
University Conference, Faculty of Law, Oslo, 9 - 10 May
2017
-
Presentation
at the Bank of England Conference on “Financial Services Indices,
Liquidity and Economic Activity” in honour of Oswald Distinguished
Professor William A. Barnett, Bank of England, London, 23- 24 May
2017
| Abstract and Paper
-
ELI
SIG Workshop 2017, Inaugural Workshop on Business and Financial Law,
Vienna, 23 June 2017
| Workshop Program
| webpage
-
Speaker
at the Law and Money 3rd Annual Conference: Law, Finance &
Sustainability, SMART Network, University of Sheffield, 11th September 2017
| Abstract and Paper
-
Invited
speaker at the First Festival for New Economic Thinking, Young Scholars
Initiative (YSI) - Finance, Law and Economics, Edinburgh, 19-20
October 2017
| Abstract and Paper
-
Invited
speaker at the Young Scholars
Initiative (YSI) - Finance, Law and Economics, webinar seminar
series - online, 1 December 2017
| Abstract and Paper
-
Scientific
Committee Member, RIODD 2017, University Paris Dauphine PSL, Paris,
19-20 October 2017
| Conference
website
-
Keynote
speaker on "Investors Trust, information Quality and Capital
Market Growth" at the Turkish Capital Markets Summit, TCMA,
Istanbul, 14-15 November 2017
-
Invited
speaker at 'Accounting Standards: where do we stand 10 years
later?', Le Club du CEPII, Paris, 17 October 2017
-
Invited
speaker at the ECA Workshop Workshop on public sector accounting “Better
Accounts, Better Budgets, Better Spending?” Luxembourg, 25-26
January 2016
| Program
| Abstract and Paper
-
Invited
speaker at 'Traduire la RSE dans un reporting extra-financier',
Ordre des Experts Comptable, Lille, 25 March 2016
-
Keynote
speaker, Opening Academic Year and Certified Public Accountant Day,
National University of Colombia, Bogota, 17 and 18 March 2016
-
(with
Marion Boisseau) Plenary Roundtable on 'How to account for pension
obligations: Concerns of Representation, Accountability and
Intergenerational Solidarity', 14th International Conference on
Pensions, Insurance and Savings, University of Paris Dauphine and
Berkeley University, Paris, 10th May 2016
Website
| Program
-
'Accounting
for circular economy: Representation and evaluation issues', Oslo
University Seminar, Faculty of Law, Oslo, 3 May 2016
-
Plenary
Symposium on "Collective Action, Commons and the Firm:
Interdisciplinary Perspectives", EURAM 2016, Paris, 2 June
| Symposium Program
-
Invited
presenter at the PhD seminar on Companies and Markets 2016, University of
Oslo, Faculty of Law, 10-14 October 2016
| Abstract and Paper
|
-
Invited
presenter at the SMART Conference on "Life-cycle based
management and reporting for sustainable business", University
of Oslo, Faculty of Law, 29-30 November 2016
| Abstract and Paper
-
European
Parliament Workshop on 'Which Accounting Regulation for Europe's
Economy and Society', European Parliament, Strasbourg, 20 May 2015
|
| Proceedings
-
Invited
contributor to the 'Sustainable Market Actors' workshop series, University of
Oslo, Faculty of Law, 28-29 January and 24 April 2015
-
Invited
presenter at the PhD seminar on Companies and Markets 2015, University of
Oslo, Faculty of Law, 5-8 October 2015
| Abstract and Paper
-
Invited
presenter at the Conference on 'Corporate groups and regulatory
evasion: Evolving trends and possible solutions', University of
Oslo, Faculty of Law, 9-11 December 2015
| Abstract and Paper
-
Plenary
keynote speaker on 'The Governance of the Firm as an Enterprise
Entity', Swedish Occupational Pensions Conference (Pensioner &
Förmåner Journal), World Trade Center, Stockholm, 15 April 2015
-
Invited
speaker at the 'International Economic Law and the Challenge of Global
Inequality' Conference, Center for Transnational Legal Studies, King's
College, Somerset House, London, 17-18 April 2015
| Abstract and Paper
-
'Modeling
financial market dynamics', Interdisciplinary Seminar Series (SOMS),
COSS Professorship, ETH Zurich, 5 May 2015
| Abstract and Paper
-
Panel
organiser and scientific commitee member, EUFIN 2015 workshop on European Financial Reporting, ESSEC
Business School and SKEMA Business School, Paris, France, 3-4
September 2015
EUFIN2015
website
|
| EPSAS
Panel Program
-
Invited
speaker at the ANC workshop on "De la légitimité des normes
comptables : qui évalue, qui valide, avec et comment ?", Paris,
16 October 2015
| Actes
| Yale 2015 Workshop
-
“Modeling
Financial System Dynamics and Regulation”, Seminar at the Imperial
College London, Centre
for Complexity Science, London, 19 November 2015
-
Invited
speaker at 'The Purpose of the Corporation' Symposium, European
Parliement, Bruxelles, 11 February 2014
| The
Purpose of the Corporation Project
-
'The
Problem of Social Income: The Entity View of the Cathedral', Plenary
keynote address at The International Institute of Social and
Economic Sciences (IISES), 11th
International Academic Conference, Reykjavik, Iceland, 24-27 June,
2014
| Abstract and Paper
|
-
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
|
-
Roundtable
on 'Harmonization of European Public Sector Accounting Standards
(EPSAS): Issues and Perspectives for European Polity and Society',
2013 International Colloquium on "Numbers, Policies and
Politics", organized by 'Politiques et Management Public' (PMP)
and ESCP Europe, Paris, October 25-26, 2013
| Roundtable Program
| Proceedings
-
Speaker
at the 'Sustainable Companies: We Make it Happen', Final Conference
of the Sustainable Companies Project, University of Oslo Law
Faculty, Oslo, 5-6 December 2013
| Abstract and Paper
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
Accounting, Economics
and Law: Economic Theory
-
"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
-
Accounting and the Formation
of Share Market Prices Over Time: A Mathematical Institutional Economic
Analysis Through Simulation and Experiment (January 20, 2013).
Abstract and paper
-
(with
S. Righi) Inequality and the Financial Accumulation Process: A
Computational Economic Analysis of Income and Wealth Dynamics (January
29, 2015).
Abstract and paper
-
(with
F. Zhou) Interbank Credit and the Money Manufacturing Process. A
Systemic Perspective on Financial Stability. Financial Regulation
Research Lab (Labex ReFi) Working Paper, Paris, February 2017.
SSRN Working Paper
|
arXiv Working Paper
-
(with
S. Olla) Financial accumulation implies ever-increasing wealth
inequality. DYNAMETS (Dynamic Systems Analysis for Economic Theory and
Society) Working Paper, 23 September 2018
SSRN Working Paper |
arXiv Working Paper
Accounting, Economics
and Law: Corporate Governance and Regulation
Accounting, Economics
and Finance: Financial
Regulation
'Banking,
Money and Credit: A Systemic Perspective' (October 17, 2017). First
Festival for New Economic Thinking, Young Scholars Initiative (YSI) -
Finance, Law and Economics, Edinburgh, 19 October 2017. Law and Money
3rd Annual Conference: Law, Finance & Sustainability, SMART Network,
University of Sheffield, 11th September 2017. https://ssrn.com/abstract=3054525
SSRN Working Paper
(with
Simone Righi) 'Much Ado About Making Money: The Impact of Disclosure,
News and Rumors Over the Formation of Security Market Prices Over Time'
(December 7, 2015) http://ssrn.com/abstract=2700936
SSRN Working Paper
SSRN Working Paper |
arXiv Working Paper
Abstract
and paper
Accounting, Economics and
Law: Governmental Accounting and Finances
Abstract
and paper
-
(with
Marion Boisseau-Sierra) "Accounting for Pension Obligations in the
European Union: A Case Study for EPSAS and Transnational Budgetary
Supervision". 14th International Conference on Pension, Insurance
and Savings, University of Paris Dauphine and University of Berkeley,
Paris, 9 and 10 May, 2016
Abstract
and paper
-
(with
Marion Boisseau-Sierra) "Accounting for Pension Flows and
Funds: A Case Study for Accounting, Economics and Public Finances",
EGPA XII Permanent Study Group Public Sector Financial Management
Workshop, Zurich-Winterthur (Switzerland), May 7-8, 2015
Abstract
and paper
Events
(since 2005)
2025
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Montreal
(Quebec, Canada), 9-12 July, 2025.
Network
P Call for Papers | Network
P Program 2024
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Limerick
(Northern Ireland), 27-29 June, 2024.
Network
P Call for Papers | Network
P Program
-
(With
Natalia Aversano and Lasse Oulasvirta) Stakeholder perspectives on
the IPSAS conceptual framework: a comment letter meta-analysis
concerning ED76, ED77 and ED on key characteristics, conference
paper presentation, EGPA XII Group Spring workshop, 9-10 May, Matera
(Italy)
-
(with
Huifang LI) Disclosure requirements and Compliance Quality for
Financial Reporting of Business Combinations in China, 2024 Annual
Academic Conference of the Enterprise Accounting Standards Section
of the Chinese Accounting Society, Business School of Beijing
Technology and Business University, 26 October 2024
2023
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Rio de
Janeiro, 20-22 July, 2023.
Network
P Call for Papers | Network
P Program
-
"Aux
origines de la mathématique sociale et financière : les échanges
entre Condorcet et Duvillard", Colloque Condorcet, 28-29 juin
2023, Pierrefitte-sur-Seine, Archives nationales (28 juin) et Paris,
Centre Panthéon (29 juin)
2022
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Amsterdam,
9-11 July, 2022.
Network
P Call for Papers | Network
Program
-
(with
Lasse Oulasvirta) "Accounting for public sector assets:
Comparing historical cost and current value models", CIGAR 2022
Workshop, Cottbus and Berlin,, 21 - 23 September 2022
| Conference Website
| Abstract
and paper
2021
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Virtual
(online), 2-5 July, 2021.
Network
Call for Papers | Network
Program
-
(with Simone Righi) "Formation of Financial
Market Prices over Time: A Mathematical
Institutional Economic Analysis Through Simulation and
Experiment", First International Workshop on Agentization:
Rendering Conventional Models with Agent-Based Computing, George Mason
University and the Proteus Foundation, online, 15-17 September 2021
2020
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Amsterdam,
18-20 July, 2020. ONLINE EVENT
Network
Call for Papers |Network
Program
-
(with
Iryna Veryshenko) "Sources of
Properties of Security Market
Pricing: Institutional Design and Agent Rationality",
presentation at the The First Conference on Zero/Minimal
Intelligence Agents, Yale University (online), 22-24 October 2020
2019
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, New York
City, 27-29 June, 2019
Network
Call for Papers |Network
Program
-
(with
Iryna Veryzhenko), "Where security market pricing quality comes
from? Combined analysis of institutional design and individual
rationality", SCE 25th International Conference on Computing in
Economics and Finance (CEF 2019), Carleton University, Ottawa,
Canada 28 - 30 June, 2019
| Abstract and paper
2018
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Kyoto
(Japan), 23-25 June, 2018
| Network
Call for Papers |Network
Program
|
Abstract
and paper
|
Abstract
and paper
2017
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on
'Accounting, Economics, and Law,' SASE Annual Meeting, Lyon
(France), 29 June - 1 July, 2017
| Network
Call for Papers |Network
Program
-
(with
Marion Boisseau Sierra) Presentations at the 83rd International
Atlantic Economic Conference (IAES), Berlin, Germany, 22-25 March
2017
Abstract
and paper | Abstract
and paper
-
Presentation
at the EGPA Permanent Study Group XII “Public Sector Financial
Management” Spring Workshop, Malta, 4-5 May 2017
| Abstract
and paper
-
(with
Feng Zhou) Presentation at 3rd International Workshop on “Financial
Markets and Nonlinear Dynamics” (FMND), Paris, 1-2 June 2017
| Abstract
and paper
-
(with
Marion Boisseau Sierra) Presentation
at 16th Biennial CIGAR Conference,
University of Porto, Porto (Portugal), 7 - 9 June 2017
| Conference Website
| Abstract
and paper
-
(with
Feng Zhou) Presentation at the 22nd annual Workshop on the Economic
Science with Heterogeneous Interacting Agents (WEHIA), Chatolic University of
Milano, June 12-14, 2017
| Conference
website
| Abstract
and paper
-
(with
I. Graeff and F. Zhou) Presentations at the 34th Symposium on Money, Banking and
Finance, University of Paris Ouest Nanterre, Paris, 5-6 July 2017
| Conference
website
Abstract
and paper | Abstract
and paper
2016
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on 'Accounting, Economics, and Law,' SASE Annual Meeting,
Berkeley (CA), 24-26 June 2016
| Network
Call for Papers | Network
Program
-
(with
Simone Righi) Presentations
at the Third International Symposium in Computational Economics and
Finance (ISCEF), Paris, 14-16 April, 2016
ISCEF
-
(with
Simone Righi) Presentation at the 21st annual Workshop on the Economic
Science with Heterogeneous Interacting Agents (WEHIA), Jaume I
University of Castellón, June 22-24, 2016
| Conference
website
| Abstract and paper
2015
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on 'Accounting, Economics, and Law,' SASE Annual Meeting,
London, 2-4 July 2015
Network
Call for Papers |
SASE
Network Program
-
Presentation
at the EGPA Permanent Study Group XII “Public Sector Financial
Management” Workshop, Zurich, 7-8 May 2015.
| Abstract
and paper
-
(With
Simone Righi) Presentation
at 20th Annual Workshop on the Economic Science with Heterogeneous
Interacting Agents (WEHIA 2015), 21-23 May, 2015, Sophia Antipolis,
France
| Conference
website
| Abstract and paper
-
(with
Marion Sierra) Presentation
at 15th Biennial CIGAR Conference,
University of Malta, Valletta (Malta), 4 - 5 June 2015
| Conference Website
| Abstract
and paper
-
(with
Simone Righi) Presentations at the 2nd International Workshop on “Financial
Markets and Nonlinear Dynamics” (FMND), Paris, 4-5 June 2015
| Abstract
and paper
| Abstract
and paper
| Abstract
and paper
-
Presentation
at the 27th Annual EAEPE Conference 2015, Research Area S
(Evolutionary Economic Simulation), University of Genova, Genoa,
17-19 September 2015
| Abstract
and paper
-
(with
Agustin Diaz-Pines) Presentation at the 2015 TPRC, The 43rd Research
Conference on Communications, Information and Internet Policy,
George Mason University School of Law, Arlington, VA. September
25-27, 2015
| Abstract
and paper
2014
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network n° P on 'Accounting, Economics, and Law,' SASE Annual Meeting,
Chicago, 10-12 July 2014
Network
Call for Papers | SASE
Network Program
-
Presentation
at the Third International Symposium in Computational Economics and
Finance (ISCEF), Paris, 10-12 April, 2014
ISCEF
|
Abstract and paper
-
Presentation
at the EGPA Permanent Study Group XII “Public Sector Financial
Management” Workshop, ISCTE Business School, Lisbon (Portugal),
8-9 May 2014.
| Abstract
and paper
-
Presentation
at 8th International EIASM Public Sector Conference, Edinburgh,
U.K., 2-4 September, 2014
| Abstract
and paper
-
Presentation
at 12th World Congress of Accounting Educators and Researchers,
Firenze, Italy, 14 November 2014
| Abstract
and paper
-
Presentation
at the 26th Annual EAEPE Conference 2014, Research Area S
(Evolutionary Economic Simulation), University of Cyprus, Nicosia,
6-8 November 2014
| Abstract
and paper
2013
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network 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
| Abstract and paper
2012
-
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network 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
| Abstract and Paper
2011
(with
Reuven Avi-Yonah and Shyam Sunder) Research Network 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
AAA
Financial Accounting Standards Committee (2010-13):
-
(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
Eiko Tsujiyama, Jonathan Glover, Nicole Jenkins, Bjorn Jorgensen, John
Lacey, Richard Macve) Biondi, Yuri et al. (2014) 'Old Hens Make
the Best Soup': Accounting for the Earning Process and the
IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards,
Accounting in Europe, 2014, Vol. 11, No. 1: 1–21. DOI: http://dx.doi.org/10.1080/17449480.2014.903718
Link
-
(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,
Economics and Law (business sector) :
2024
-
'Corporate
Governance', chapter 8 in Elgar Encyclopedia of Corporate Governance,
edited by Thomas Clarke , Wafa Khlif , and Coral Ingley, Elgar (October
2024).
2023
-
"Corporate Control and Exceptions to Minimum
Corporate Taxation: A Step Toward Fairness or Financialisation?"
Accounting, Economics, and Law: A Convivium, vol. 13, no. 4, 2023, pp.
407-415. https://doi.org/10.1515/ael-2022-0054
Abstract and Paper (PDF)
2020
- Symposium on Company Law, Prudent Management and Corporate
Sustainability, European Company Law journal by Kluwer, Volume 17, Issue 5
(October 2020) - editor
including:
Abstract and Paper (PDF)
2017
Abstract
and paper
-
Accounting
for Europe’s Economy and Society: Considerations for Financial
Stability, Economic Development and the Public Good. Accounting,
Economics, and Law: A Convivium, 2017, 7(2), pp. 65-77. DOI: http://dx.doi.org/10.1515/ael-2017-0018
Abstract and Paper (PDF)
2016
-
Biondi
Y. (2016) The Accounting Representation of the Enterprise Entity: An
Historical Perspective. In: Bensadon D., Praquin N. (eds) IFRS in a
Global World. Springer, Cham. DOI: https://doi.org/10.1007/978-3-319-28225-1_10
2014
Abstract
and paper
2013
Abstract
and paper
2012
-
"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," 2012, 2 (2), Article 5. DOI: http://dx.doi.org/10.1515/2152-2820.1068
Abstract and Paper (PDF)
-
"Problems
with fair value accounting: Critique and Alternatives", keynote
speech at Waseda International Symposium on "IFRS now: Contemporary
Issues surrounding IFRS, Waseda University, Tokyo, 9 February 2012,
proceedings published in Japanese and English language by The
Quarterly Review of Corporation Law and Society, 2012, Vol. 9 No. 1.
Proceedings
2011
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," 2011, 1 (3), Article 2. DOI: http://dx.doi.org/10.2202/2152-2820.1051
Abstract and Paper (PDF)
2010
-
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
-
"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. DOI: http://dx.doi.org/10.1057/9780230298019_3
Abstract
2009
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)
2008
-
(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
-
"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,
2008 (2)
2007
-
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.
Cité par La
Note de Veille N° 120 (Janvier 2009), "Après la crise, quelles
pistes de
changement dans la régulation du capitalisme ?", Conseil
d'Analyse Economique
-
"Review
Article: Following the Money. The Enron Failure and the State of
Corporate Disclosure", Review of Political Economy, Vol. 19, No. 2, pp. 281-283, April 2007
Abstract and Paper (PDF)
SER Special Issue
2006
-
"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
2004
-
(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
-
"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
Accounting,
Economics and Law (Theory, Analysis, History) :
2021
|
2020
SSRN Working Paper |
arXiv Working Paper
2019
SSRN Working Paper
|
arXiv Working Paper
OPEN ACCESS
Abstract
and paper
2018
-
Autenne,
A., Biondi, Y., Cavalier, G., et al. (2018). The Current Challenges for
EU Company and Financial Law and Regulation. Accounting, Economics, and
Law: A Convivium, DOI: 10.1515/ael-2017-0064
Abstract
and paper
2014
-
(with
P. Giannoccolo) "Innovation and regulation in telecommunications
industry: A comparative institutional economic analysis", Revue
d'économie industrielle, 147 | 3e trimestre 2014. URL :
http://rei.revues.org/5839
Abstract and paper
2012
Flyer
at discounted price
Review
by Asheq Rahman, The
International Journal of Accounting, Volume 48, Issue 4, December 2013,
Pages 549-552. DOI: http://dx.doi.org/10.1016/j.intacc.2013.10.005
Review
by Hein Schreuder, The
Accounting Review, American Accounting Association
Vol. 88, No. 6, 2013, pp. 2241–2246. DOI: http://aaajournals.org/doi/pdf/10.2308/accr-10356
Review
by Giuseppe Marzo, Financial
Reporting, vol. 1, No. 2, 2013, p. 87-95.
-
(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
2008
Abstract
2005
-
“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, 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, 2005/1.
2002
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.
Accounting,
Economics and Finance (Institutional Finance):
2023
Abstract and Paper (PDF)
2020
2018
-
(with
F. Zhou) Interbank Credit and the Money Manufacturing Process. A
Systemic Perspective on Financial Stability. Journal of Economic
Interaction and Coordination. DOI: https://doi.org/10.1007/s11403-018-0230-y
SSRN Working Paper
|
arXiv Working Paper
-
Biondi, Y. (2018). Banking, Money and Credit: A
Systemic Perspective. The Money Problem. Perspectives on Money,
Banking and Financial Regulation. Accounting, Economics, and Law: A
Convivium, 8(2). DOI: 10.1515/ael-2017-0047
Abstract
and paper
Abstract
and paper
2017
2015
-
Accounting
and the formation of share market prices over time: a mathematical
institutional economic analysis through simulation and experiment, Applied
Economics, 2015. DOI: 10.1080/00036846.2015.1021461
| Abstract and paper (ssrn)
-
(with
P. Giannoccolo) "Share Price Formation, Market Exuberance and
Financial Stability Under Alternative Accounting Regimes." Banque de France Foundation Research Seminar
Series (June 10,
2013). Journal of Economic Interaction and Coordination, Volume 10
(2015), Issue 2. DOI:
http://dx.doi.org/10.1007/s11403-014-0131-7
Abstract and paper
-
(with
Simone Righi) "What Does the Financial Market Pricing Do? A
Simulation Analysis with a View to Systemic Volatility, Exuberance and
Vagary". Journal of Economic Interaction and Coordination, 2015.
DOI: http://dx.doi.org/10.1007/s11403-015-0159-3
Abstract and Paper
2013
-
Hyman
Minsky's Financial Instability Hypothesis and the Accounting
Structure of Economy, Accounting, Economics and Law: A Convivium,
3 (3), 2013.
Abstract
and paper
-
(with Larry Bensimhon) 'Financial Bubbles, Common Knowledge and
Alternative
Accounting Regimes: An Experimental Analysis of Artificial Spot Security
Markets. Accounting for or from the Market?' The Japanese
Accounting Review, 3 (2013), 21-59. DOI: http://dx.doi.org/10.11640/tjar.3.2013.02
Abstract
and paper
2012
-
(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
2011
-
"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, Volume 43, Issue 30, December 2011, pages
4847-4864. DOI: http://dx.doi.org/10.1080/00036846.2010.498362
Abstract
and paper
-
(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
2010
-
(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, 21(2),
February 2010: 107-117. http://dx.doi.org/10.1016/j.cpa.2009.11.004
2009
-
(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 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
2008
-
(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.
2007
-
(with
Zhang Q.) Accounting for the Chinese Context: A Comparative Analysis of
International and Chinese Accounting Standards Focusing on Business
Combinations, Socio-Economic
Review, 5 (2007): 695-724. DOI: http://dx.doi.org/10.1093/ser/mwm015
Abstract
2006
-
"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, 13 (3), Autumn 2006.
Abstract
2003
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
-
"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, Economics
and Law (public sector and non-business sector) :
2023
-
Specificities
of Public Sector Accounting: Insights for Governmental Accounting from
History and Theory, chapter 2 in P.C. Lorson, S. Jorge, E. Haustein
(eds), European Public Sector Accounting 2nd edition, Coimbra University
Press, 2023. DOI: https://doi.org/10.14195/978-989-26-2464-8_2
-
(with
Lasse Oulasvirta) Accounting for Public Sector Assets: Comparing
Historical Cost and Current Value Models, chapter 3 in: J. Caruana, M.
Bisogno, M. Sicilia eds. (2023), Measurement in Public Sector Financial
Reporting: Theoretical Basis and Empirical Evidence. Emerald Publishing
Limited. https://books.emeraldinsight.com/page/detail/measurement-in-public-sector-financial-reporting/?k=9781801171625
-
Biondi,
Yuri. "A Blueprint for pandemic management", February 9, 2023,
Substack Newsletter. URL: https://tipsforthought.substack.com/p/a-blueprint-for-pandemic-management
; Brownstone Institute's Article, February 10, 2023: https://brownstone.org/articles/a-blueprint-for-a-serious-investigation/
|
|
2022
|
2021
-
"Accounting
for Pandemic: Better Numbers for Management and Policy" Accounting,
Economics, and Law: A Convivium, vol. 11, no. 3, 2021, pp. 277-291. https://doi.org/10.1515/ael-2021-0075
DOI
|
2018
-
The
Financial Sustainability Conundrum in Central Government, Accounting, Economics, and Law: A Convivium, volume 8, issue 3. DOI:
10.1515/ael-2018-0003
DOI
|
2017
-
(with
Marion Boisseau-Sierra) Pension management between financialization and
intergenerational solidarity: A socio-economic analysis and a comprehensive
model, Socio-Economic Review, 2017. DOI: http://dx.doi.org/10.1093/ser/mwx015
|
-
'Harmonising
European Public Sector Accounting Standards (EPSAS): Issues and
Perspectives'. Accounting, Economics, and Law: A Convivium, 2017, 7(2),
pp. 117-123. DOI:10.1515/ael-2017-0014
Abstract and Paper
-
The
Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives
from Accounting Theory and Policy, Accounting,
Economics, and Law: A Convivium. 7 (1) April 2017. DOI:
https://doi.org/10.1515/ael-2017-0001
DOI
|
-
(with
Marion Sierra Boisseau) Pension Obligations in the European Union: A Case
Study for Accounting Policy, Accounting, Economics and Law: A Convivium,
2017, volume 7, issue 3. DOI: https://doi.org/10.1515/ael-2017-0027
DOI
|
2016
DOI
|
Abstract
and paper
2014
-
'Harmonising
European Public Sector Accounting Standards (EPSAS): Issues and
Perspectives for Europe’s Economy and Society'. Accounting, Economics
and Law: A Convivium. Volume 4, Issue 3, October 2014. DOI: 10.1515/ael-2014-0015
Abstract and Paper
-
(With
Michela Soverchia) 'Accounting Rules for the European Communities: A
Theoretical Analysis'. Accounting, Economics and Law: A Convivium.
Volume 4, Issue 3, April 2014. DOI: 10.1515/ael-2013-0063
DOI
|
SSRN
2013
-
"Modèles
comptables et politiques d'austérité : représentations et enjeux de la
maîtrise du déficit et de la dette des administrations publiques, en
Europe et ailleurs", Politiques et Management Public (PMP), 30 (3),
Juillet-Septembre 2013 : 289-313
Abstract
and paper
-
(avec
Riccardo Mussari), "Les transformations de l'action publique au prisme
des réformes comptables et financières", Dossier, Politiques et
Management Public (PMP), 30 (3), Julliet-Septembre 2013.
Introduction
-
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
2012
-
"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
2010
-
(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
2008
-
"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
-
(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
2002
-
(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
|
|