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Yuri Biondi

Tenured Research Fellow
CNRS

ESCP Europe 

79, Avenue de la République 

75011 Paris

France

 

mailto  yuri.biondi@gmail.com 


 

Research interests | Positions | Visits 

Works in progress | Working papers 

Events | Publications  

Education 

Links 

 

Research Interestsretour menu

Accounting and Economics of institutions and organisations

Accounting, Economics and Law

Accounting, Economics and Finance

 

Positions retour menu
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 retour menu

Interdisciplinary and transnational journal published by The Berkeley Electronic Press | Mailing List |

  • Convener of the SASE research network n° P devoted to "Accounting, Economics, and Law"

| Mailing List |

SASE Conference Programs: 

2014 Chicago | 2013 Milano | 2012 Boston | 2011 Madrid | 2010 Philadelphia

2009 Paris | 2006 Trier | 2005 Budapest

  • Former Chair of the AAA Financial Accounting Standards Committee (FASC), August 2011 - 2013, member since August 2010:

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

  • Member of the Executive Committee of the Financial Regulation Lab ( Labex ReFi)

 

  • 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)retour menu

 

2014

  • 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

 

2013

  • Visiting Fellow at WIAS, Tokyo (January 2013)

 

  • Visiting Fellow at Laboratorio Fibonacci (UMI 3483), Scuola Normale Superiore di Pisa, February 2013

|

  • 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

  • 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

 

 

2012

Keynote speaker at the International Symposium on "Current Issues surrounding IFRS", Waseda Accounting Research Center, 9 Febrary 2012

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

  • Keynote speaker at the International Conference jointly sponsored by the Capital Markets Board of Turkey and Bogazici University, Istanbul,  28-29 May 2012

 

  • "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)

"...I have sworn upon the altar of god eternal hostility against every form of tyranny over the mind of man." - Thomas Jefferson to Dr. Benjamin Rush, September 23, 1800

  • 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

 

2011

  • "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

 

2010

  • "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

 

2009

Dali's Statue of Liberty, Cadaqués (Spain)

  • Invited speaker at the ERIM Research Seminar, Erasmus University Rotterdam (EUR), 23 March 2009 

 

2008

Hokkaido    Kyoto

  • (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 papersretour menu

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 

     

Accounting, Economics and Law: Corporate Governance and Regulation

| Proceedings 

  • (with C. Richard Baker and Q. Zhang) "Should Merger Accounting Be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations" (November 17, 2008). 

  • (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  

 

Accounting, Economics and Finance: Financial Regulation

  • (with Simone Righi) "What Does the Financial Market Pricing Do? A Simulation Analysis with a View to Systemic Volatility, Exuberance and Vagary" (November 17, 2013)

  SSRN Working Paper | arXiv Working Paper

  • (with P. Giannoccolo) Accounting Lighthouse in Share Market Dynamics: A Theoretical Model of Share Price Formation with Dual Informational Structure (June 7, 2009).

Abstract and paper 

 

Accounting, Economics and Law: Governmental Accounting and Finances

  • (With Michela Soverchia) Accounting Rules for the European Communities: A Theoretical Analysis, 20 June 2010

  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

  • The Strange Case of Doctor Jekyll (Alias the UK HM Treasury) and Mr Hyde (Alias its Public Debt Management) in the Aftermath of the Global Financial Crisis

  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

 

 

Events (since 2005)retour menu

 

2014

  • (with Reuven Avi-Yonah and Shyam Sunder) Research Netwok 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

 

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

  • Presentation at Eastern Economic Association 39th Annual Conference, New York, 9-11 May 2013  

| Abstract and paper

  • Presentation at the 17 IRSPM Conference: 'Public sector responses to global crisis. New challenges for politics and public management', Prague, 10-12 April 2013

| Conference websiteAbstract and paper

  • Presentation at the Innovation in Public Finance - IPF 2013 Conference, Milan, 17-19 June 2013

| 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 WebsiteAbstract and paper

  • Research Works Presentation at the 25th Annual EAEPE Conference 2013, Research Area S (Evolutionary Economic Simulation) Paris, 8 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 | Abstract and Paper

  • Workhsop Organiser on Public Sector Accounting and Finances, Paris, 4 October 2012

 

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

 

  • American Accounting Association (AAA) Annual Meeting, Denver, August 6 - August 10, 2011:

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 |  

  • American Accounting Association (AAA) Annual Meeting, San Francisco, July 31-August 4, 2010:

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

| Abstract and paper

  • MODAV 2010, 7th International Accounting Conference (AACF 2010), Istanbul, 14-15 October 2010

(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  

  • American Accounting Association (AAA) Annual Meeting, New York, August 1-5, 2009:

 

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

  • (with E. Chiapello) Convener of a special session  devoted to Accounting and Economics in the 17° meeting SASE, Budapest, July 1st 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

 

 

 

 

Publicationsretour menu

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 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 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 

     

  • ‘Better Accounting for Corporate Shareholding and Environmental Protection’. European Company Law 11, no. 2 (2014): 128–131.

 

  • 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

     

  • "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

  • "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)

  • "Système comptable et nature économique de l'entreprise" [Accounting System and the economic nature of the enterprise entity], Economie Appliquée (ECONLIT), 2010 (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 :

  • "Accounting and Business Economics: Insights from National Traditions," Y. Biondi and S. Zambon eds. New York and London: Routledge, November 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.

 

  • "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

  • Hyman Minsky's Financial Instability Hypothesis and the Accounting Structure of Economy, Accounting, Economics and Law: A Convivium, 3 (3), 2013. 

 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

  • (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 9 (2014), Issue 2. DOI: http://dx.doi.org/10.1007/s11403-014-0131-7.

      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

     

  • (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 

  • "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 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. 

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

  • "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 

  • "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 retour menu


 
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
 
 
 
 
 
Linksretour menu

http://ssrn.com/author=394847 (my SSRN page, Social Science Research Network Paper Collection)

www.sase.org 

http://www.iias-iisa.org/ (International Institute of Administrative Sciences, EGPA) 

http://www.enef.group.shef.ac.uk/ (European Network on the Economics of the Firm)

Matrice (Matrice Network)

Evolutionary and Institutional Economics Review (Journal of the Japan Association for Evolutionary Economics)

 

www.free.avg.com (free antivirus and antispyware)

 

http://joakimanselmby.wordpress.com/ (official homepage of pianist Joakim Anselmby)

 

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