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Yuri Biondi

Chargé de Recherches
CNRS


IRISSO 

University Paris Dauphine 

Place du Maréchal de Lattre de Tassigny

75016 Paris

France

 

 mailto  yuri.biondi@free.fr 


 

Domaines de recherche | Postes | Invitations

Activités en cours |  Documents de travail 

Événements  Publications  

Formation 

Links 

 

Domaines de rechercheretour menu
Gestion :
Rapports entre les notions comptables, financières, économiques et juridiques. Instruments de gestion des entreprises. Instruments de gestion des organisations publiques et sans but lucratif.
Économie :
Économie de la firme, des institutions et des organisations. Économie du droit, notamment comptable. Calcul économique, financier et comptable. Gouvernance des organisations. Finances publiques
Droit : Régulation institutionnelle. Droit économique, financier et comptable. Théories et analyses du droit. Droit des sociétés. Gouvernance et responsabilité sociale des organisations

 

Postes retour menu
Depuis 2007 : Chargé de Recherches au CNRS 
Since 2012: Professeur affilié, ESCP Europe
2006-2012 : Maître de conférences, puis professeur chargé de cours au CNAM (Paris), Gouvernance et responsabilité sociétale
2005-2007 : Master2 (ENS, Lyon2, IEP) : Histoires des théories comptables et d'économie d'entreprise
2004-06 :

Maître de conférences à l'Université de St. Etienne (Sciences de Gestion), Maîtrise et Pilotage de la performance

2003-04 : Enseignant Chercheur (ATER), Université Lumière Lyon 2

 

 

Activités en cours retour menu

 

Articles: Socio Economic Review  | Critical Perspectives on Accounting

  • Coordinateur, avec T. Kirat et F. Marty, de l'ACI consacrée aux Enjeux du nouveau cadre comptable et financier de l'Etat dans le domaine de l'encadrement des contrats administratifs, 2005-2007, responsable de l'axe de recherche “Théorie et normes comptables"

Réseau Matrice - Conférences et Actes

Slides Paris | Abstract & paper (Français) | Abstract and paper (English) 

  • Promoteur et co-éditeur d'un ouvrage collective avec plusieurs contributeurs internationaux sur "The Firm as an Entity: Implications for Economics, Accounting, and Law", à paraitre par Routledge. 

Istanbul Conference 2006  | Programme  | Book Presentation Conference   

Presentation with EU order form 

Presentation with US order form 

  • (avec Serge Galam, Crea, Ecole Polytechnique of Paris) research project on heterogeneous beliefs and accounting design (Appel à idées RNSC / ISC-PIF 2010)

| Working Paper | arXiv Working Paper

 

Visits and Invitations (since 2007)retour menu

 

2018

  • (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

  • Invitation au Centre Droit Entreprise et Société (CRIDES), Catholic University of Louvain - UCL, 23 February 2018

  • Scientific Committee Member, European Accounting Association (EAA) 2018, Milano, 30 May - 1 June.

  

 

2017

  • 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 Commitee 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

 

 

2016

  • Invited speaker at the ECA Workshop Workshop on public sector accounting “Better Accounts, Better Budgets, Better Spending?” Luxembourg, 25-26 January 2016

  | Program

  • 'Harmonising European Public Sector Accounting Standards (EPSAS)', Università Cattolica del Sacro Cuore Milano, 28 January 2016

| 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

  • Visit at the Meiji Gakuin University and Waseda University, Tokyo (November 2016)

  •   |

  • 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

 

2015

  • European Parliament Workshop on 'Which Accounting Regulation for Europe's Economy and Society', European Parliament, Strasbourg, 20 May 2015

    | | Proceedings

  • Presentation at the 3rd Workshop On Sociophysics, CEVIPOF, Paris, 30-31 March 2015

  • Symposium on 'IFRS: A Transnational Perspective', EAA 2015 Annual Congress, Glasgow, 28-30 April 2015

 

  • 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 Research Seminar at Stockholm University, 16 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

  • Applied Economics Lunch Seminar, Paris School of Economics (PSE), 2 June 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

  • Visiting scholar to Yale University (November 2015)

    Dali's Statue of Liberty, Cadaqués (Spain) | Yale Workshop

  • “Modeling Financial System Dynamics and Regulation”, Seminar at the Imperial College London, Centre for Complexity Science, London, 19 November 2015

 

2014

  • Orateur invité au 'The Purpose of the Corporation' Symposium, Parlement Européen, Bruxelles, le 11 février 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

  • "The Governance and Disclosure of the Firm as an Enterprise Entity", invited seminar at the Saint Petersburg State University, 5 December 2014

    | Abstract and Paper

     

2013

  • Chercheur invité au WIAS, Tokyo (Janvier 2013)

 

  • Chercheur invité au Laboratorio Fibonacci (UMI 3483), Scuola Normale Superiore di Pisa, Février 2013

    |

  • Membre du comité scientifique De la 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.

  • Conseiller scientifique er organisateur de la deuxième 'Critical Studies in Accounting and Finance Conference' 2013, UAEU, Abu Dhabi, United Arab Emirates, 15-17 Décembre 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

      |

  • "Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad," Seminar at Max Planck Sciences Po Center (MaxPo), Ökonomie, Politics and Society (SCOOPS) Seminar Series, Paris, 3 october 2013

  • Table Ronde sur 'De l'Harmonisation des Normes Comptables Européennes pour le Secteur Public: Enjeux et Perspectives', 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 | Actes

  • Orateur au 'Sustainable Companies: We Make it Happen', Final Conference of the Sustainable Companies Project, University of Oslo Law Faculty, Oslo, 5-6 Décembre 2013

      | Abstract and Paper

     

 

2012

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

| Proceedings

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 Novembre 2012

| Abstract and Paper

  • Visite à la United Arab Emirates University - UAEU of Abu Dhabi (Avril 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

 

  • "Gouvernance et comptabilité de l'entité entreprise", Séminaire de la Chaire FDIR, AFG, Paris, 22 février 2012

  • Membre du comité scientifique de l IAAER International Conference on "Mastering Change: Improving Corporate Reporting and Auditing to Match New Demands," Amsterdam, The Netherlands, 20-21 June 2012

  • Membre du comité scientifique du track sur "Social Systems, Economics and Finance," European Conference on Complex Systems 2012 (ECCS'12), Brussels, 3-7 September 2012

Complex Systems Society

"...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

  • Orateur invité au colloque sur "Normalisation comptable et transformation du droit", Académie des Sciences Techniques, Comptables, Financières, 22 Novembre 2012

| Programme

  • Panel sur "Accounting and Business Economics: Insights from National Traditions", Etats Généraux de la recherche comptable, Autorité des Normes Comptables (ANC), Paris, le 14 Décembre 2012

 

2011

  • "The Problem of Social Income", orateur invité au 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

  • Invité à la table ronde sur "La comptabilité, est-elle un film ou une photo ?", 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

  • (Avec P. Giannoccolo) "Share price formation, market exuberance and accounting design", Séminaire de la Fondation Banque de France, 23 Novembre 2010

    | Abstract and paper

  • Invité à la conférence sur "Evolution de la régulation bancaire et financière face à la crise", Centre de Formation Professionnelle Notariale de Paris - CFPNP, 22 Novembre 2010

  • Orateur invité au symposium international sur “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 Juin 2010

 

2009

  • Chercheur invité a l'ERIM Research Seminar, Erasmus University Rotterdam (EUR), 23 Mars 2009 

 

 

2008

Hokkaido    Kyoto

  • (avec Antoine Rebérioux) Invitation à la IPR Conference sur "Governance, Intangibles and Corporate Social Responsibility", Collegio S. Chiara, Université de Sienne, 29 Septembre 2008 

Programme | Abstract and paper

 

2007

  • Orateur invité à la conférence en hommage de Gino Zappa de l'Université Bocconi de Milan, le 26 novembre 2007 

    Conférence |   Actes 

  • Professeur invité au "Mergers and Acquisitions Forum 2007" sur "Strategic M&A, Industry Restructure and Network Sinergy", Center for China Mergers & Acquisitions Research, Beijing Jiaotong University, 15 Juillet, 2007, Pékin, Chine

  | Programme 

 

 

Documents de travailretour 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 

  • (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

     

     

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

  • '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

  • (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 

  • (with I. Graeff) Rethinking Bank Shareholder Equity: The Case of Deutsche Bank (December 30, 2016)

    Abstract and paper

 

Accounting, Economics and Law: Governmental Accounting and Finances

  • (with Marion Boisseau-Sierra) "Financial Sustainability and Public Debt Management in Central Government". in: M. P. R. Bolívar ed. “Financial sustainability in public administrations”. Basingstoke (UK): Palgrave Macmillan Pub. forthcoming.

      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

 

 

Événements (depuis 2005)retour menu

 

 

2018

  • (with Reuven Avi-Yonah and Shyam Sunder) Research Netwok n° P on 'Accounting, Economics, and Law,' SASE Annual Meeting, Kyoto (Japan), 23-25 June, 2018

| Network Call for Papers |Network Program

 

2017

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

 

 

2016

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

     

  • (with Marion Sierra) Presentation at 2015 EGPA Annual Conference, Toulose, 26-28 August 2015

    | Abstract and paper

  • Econophysics Colloquium 2015, Prague, 14-16 September 2015

    | 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 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

  • 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 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

  • Journée d'études sur "Les transformations de l’action publique au prisme des réformes comptables et financières : regards croisés entre les expériences française et italienne", Paris, le 4 Octobre 2012

 

2011

  • (avec 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

  • (avec 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

  • (avec 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

  • (avec 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

  • (avec M. Soverchia) "Accounting Rules for the European Communities: A Theoretical Analysis", 13th Biennial CIGAR Conference, Ghent, 9-10 June 2011

| Conference Website

 

 

2010 

  • (avec 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 Juin 2010 

    | Actes 

  • (avec Thomas Clarke) Corporate Governance Track on "Corporate Governance and the Crisis of Financialisation", EURAM, Rome, 19-22 Mai 2010

Programme |  

| 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

    Programme  | SASE 

  • Conférence Internationale sur les Institutions, Organisations et Instruments Financiers, "Should financial crises keep happening? Understanding and remedying the current impasse", Hammamet, Tunisie, 6-7 Juillet 2009

 

Appel à papiers 

Appels à papiers  |  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

    Conférence  |  Abstract & papier 

  • (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 

    Conférence 

  • Conférence internationale sur la Gouvernance des Associations, au Cnam, Paris, les 7 et 8 Septembre 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, Italie, les 28-29 Mai, 2009.

    CIGAR Network | | Abstract and paper 

  • (avec 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 Maggio.

     

  • (avec 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, les 2-3 avril 2009, Vannes.

    Conference Web Site 

  • Présentation à la Conférence 2009 de l'Accounting Section VHB / International Association for Accounting Education and Research (IAAER) : "Financial & Management Accounting, Auditing & Corporate Governance", 5-7 Février 2009, LMU Munich, Allemagne 

     

  • (avec Laurence Gialdini et Marie Helene Bihr) Présentation au EABIS 2009 "The Role and Purpose of Business in Society: Challenges and Issues for Global and Corporate Governance", 8th Annual Colloquium, 21-22 Septembre 2009, Barcelone

     

  • (avec 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 Octobre 2009 

     

 

2008 

  • Conférence internationale sur "Gouverner l'entreprise: proprieté, institutions, société", CNAM, Paris, le 22 et 23 Mai 2008

    Site Web Conférence | Proceedings 

     

  • (avec Antoine Rebérioux) Présentation de "The Governance of Intangibles: Rethinking Financial Reporting and the Board of Directors", EAEPE Conference à Rome, 6-9 Novembre 2008

  • Présentation à la EGPA Conference 2008, "Innovation in the Public Sector", Rotterdam, 3-6 Septembre 2008

 

Abstract and paper 

  • Présentation au ENEF Meeting 2008, "Knowledge, Organisation and the Firm", Pisa, 11-12 Septembre 2008

  • Présentation(s) à la "20th Asian Pacific Conference (APC) on international accounting issues", Paris, 9-12 Novembre 2008

  • (avec Laurence Gialdini et Marie Helene Bihr) Présentation au RIODD, Esdes, Lyon, 5 Juin 2008

  • (avec Laurence Gialdini et Marie Helene Bihr) Présentation au CIGE2008, Bordeaux, 5 Juin 2008

  • Présentation à la CPA Conference 2008, "Should Merger Accounting Be Reconsidered? : A Discussion Of The Chinese Approach To Accounting For Business Combinations", le 25-26 Avril 2008 (avec C.R. Baker and Q. Zhang)

  • Présentation à la Troisième Journée d'études sur la "Genèse de la Décision", Université Paris Dauphine, le 8 Février 2008 

Programme | Actes 

  • Présentation à l'ENTPE, "La position de la nouvelle constitution comptable et financière de l'Etat français (LOLF) dans le contexte international", Lyon, le 23 Janvier 2008 

  • Session spéciale sur "Rendre compte de la Responsabilité Sociale de l'Entreprise", ADERSE, Grenoble, le 10 Janvier 2008 

Programme 

 

2007 

  • (Avec R. Baker and Qiusheng Zhang) Intervention au meeting de l'AAA, à Chicago, 8 Août 2007, avec un papier sur l'analyse internationale comparée des normes comptables pour les fusions&acquisitions 

 

  • Intervention à la conférence EURAM, à Paris, 18 Mai 2007, avec un papier sur les nouvelles normes comptables de l'Etat français issues de la LOLF 

EURAM 2007  |   Session Program 

  • (MATRICE) Organisateur d'une journée d'études consacrée aux "Les contrats de partenariats public-privé. Analyse économique, enjeux comptables, budgétaires et financiers. Application au secteur hospitalier", Université Paris IX Dauphine, vendredi 26 janvier 2007 (avec Frédéric Marty).

Matrice : Conférences et Actes 

 

2006 

  • (MATRICE) Organisateur d'une Journée d'études consacrée aux "Normes comptables publiques en France : principes et cadre conceptuel, nouvelles donnes", Université Paris IX Dauphine, lundi 27 février 2006

  Matrice : Conférences et Actes | Intervention Paris (PDF)

  • (avec T. Suzuki) Organisateur d'une session consacrée à "the unexplored implications of fair value and International Financial Reporting Standards (IFRS)" au 18° meeting SASE, Trier, Germany, 30 Juin - 2 Juillet 2006

  | Programme 

  • (with M. Dietrich) Organisateur d'une session consacrée à "The Firm: Economics, Accounting, and Law" au prochain meeting EAEPE, Istanbul, Turkey, 2-4 Novembre 2006 

    Istanbul Conference 2006  | Programme  Book Presentation Conference   

  • Intervention à l'Université de Nice, ENEF Workshop, sur "The Firm as an Entity, the Accounting System and the Governance Issue", 7 Septembre 2006.

  • Intervention à l'Université de Aix-Marseille, sur "Principes et cadre conceptuel des nouvelles normes comptables publiques françaises", 12 Juin 2006.

  • Membre du comité international d'experts du projet “Identifying the Key Drivers of ‘Good’ Corporate Governance and the Appropriateness of Policy Responses” commissioné par le Department of Trade and Industry anglais. 

    Projet de recherche (King's College London) 

 

2005

  • (avec E. Chiapello) Organisateur d'une session consacrée à Accounting and Economics au 17° colloque SASE, Budapest, le premier juillet 2005

Intervention (PDF)  | Abstract et Papier (PDF) | Session (PDF) 

  • Intervention à l'Université de Nice, Journée d'études MATRICE,  sur "Comptabilité publique et comptabilité privée", 9 Juin 2005.

  • Conférence à l'EM Lyon - IFGE sur L'entité entreprise au croisement de la comptabilité, du contrôle et de la gouvernance, le 31 mars 2005

 

 
 
Publicationsretour menu

Travaux avec le 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)

     

Théorie et Analyse des institutions et des organisations économiques :

Commander en ligne : Hardback | Paperback 

        Compte-rendu de Ch. A. Grambovas, European Accounting Review,

        2007, 16 (3): 652-655 

        Compte-rendu de H. Mesuré, Society and Business Review, 3 (1), 2008 

        Compte-rendu de M. Nieddu, Revue de la Regulation, n° 3 (2008) 

        Compte-rendu de C. Gambescia, Storia del Pensiero Economico, 2008 

        Compte-rendu de G.A. Jonas, Research in Accounting Regulation (vol.

        20), Edited by Gary J. Previts: 307-311

         Compte-rendu de  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 

     

  • 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) éd., The Economics of the Firm. Analysis, evolution, history, Routledge,chapter 4: 65-87.

Abstract 

  • (avec X. Ragot & V. Bignon), Une analyse économique de la juste valeur : La comptabilité comme vecteur de crise, Cournot Centre for Economic Studies, Prisme n. 15, Août 2009.

  • Version anglaise : An Economic Analysis of Fair Value : Accounting as a Vector of Crisis, Cournot Centre for Economic Studies, Prisme n. 15, August 2009.

    Abstract and paper (PDF) 

    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)

  • (avec X. Ragot et V. Bignon), Une analyse économique de la "juste valeur" : L'évolution des principes comptables dans la réglementation européenne, Centre Cournot pour la recherche en économie, Prisme n. 4, Mars 2004.

  Commander gratuitement 

Présentation par Alternatives Économiques - n°225 - Mai 2004

  • Version anglaise: 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, Prisme n. 4, March 2004.

Abstract et Papier (PDF) 

  • (avec. X. Ragot), Les dangers de la "juste valeur" : une analyse économique, Recueil coordonné par N. Véron, AFG et FFSA, Paris : 15 décembre 2004

  PDF 

  • (avec Isabelle Chambost & Louis Klee, Cnam CFA) "La juste valeur, enfin une évaluation proche de la réalité", 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", Comptabilité Contrôle Audit, 10 (2), Novembre 2004.

Abstract  |     PDF 

  • Compte-rendu : "Following the Money. The Enron Failure and the State of Corporate Disclosure", Review of Political Economy, Vol. 19, No. 2, pp. 281-283, Avril 2007

Abstract et Papier (PDF)

  • Editeur invité d'un numéro spécial de la Socio-Economic Review consacré aux conséquences socio-économiques de la juste valeur et des normes comptables internationales (IFRS), n. 5 (2007) - (avec Tomo Suzuki).

     SER - numéro spécial 

  • "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)

  • "Système comptable et nature économique de l'entreprise" [Accounting System and the economic nature of the enterprise entity], Economie Appliquée, 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. DOI: http://dx.doi.org/10.1057/9780230298019_3 

     Abstract 

  • L'entite entreprise et ses parties prenantes : une base commune pour le modele comptable ?, in Alain Burlaud Ed.. Comptabilite, Finance et Politique. De la pratique a la theorie : l’art de la conceptualisation. Melanges en l’honneur du professeur Christian Hoarau. ECS, 2014. URL: https://halshs.archives-ouvertes.fr/halshs-01132706/document 

  • 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 

  • (with I.  Graeff) Rethinking Bank Shareholder Equity: The Case of Deutsche Bank. Accounting Forum (2017), DOI: http://dx.doi.org/10.1016/j.accfor.2017.06.003 

    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, 7(2), pp. 65-77. DOI: 10.1515/ael-2017-0018

Abstract and Paper (PDF)

 

 

Analyse et Histoire comparée  de l'économie et de la comptabilité :

  • "Accounting and Business Economics: Insights from National Traditions," Y. Biondi and S. Zambon eds. New York and London: Routledge, November 2012.

     Commander avec une réduction

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.

 

Abstract 

Compte rendu de F. Mornati, in Pensiero Economico Italiano, a. XI, n° 2, 2003, p. 119-120.

Compte rendu de G. Tusset, Storia del Pensiero Economico, 2005/1, p. 198-201.

  • Azienda, equilibrio e dinamica economica: G. Zappa e gli Erotemi di M. Pantaleoni”, Pensiero Economico Italiano, 2005.

  • “G. Zappa, T. Veblen, J.R. Commons e l'impresa come istituzione economica”, Storia del Pensiero Economico, 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

  • (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

     

Analyse et Histoire comparée de la finance et de la comptabilité :

  • (avec 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

  • 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) 

  • 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 10 (2015), Issue 2. DOI: http://dx.doi.org/10.1007/s11403-014-0131-7.

      Abstract and paper 

  • (avec 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

     

  • (avec 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

  • (with S. Righi) Much Ado About Making Money: The Impact of Disclosure, News and Rumors Over the Formation of Security Market Prices Over Time. Journal of Economic Interaction and Coordination, 2017, DOI: http://dx.doi.org/10.1007/s11403-017-0201-8 

      Abstract and Paper

  • (avec 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.

     Résumé et article

  • (avec 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, Volume 43, Issue 30, December 2011, pages 4847-4864.. DOI: http://dx.doi.org/10.1080/00036846.2010.498362

    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, 5 (2007): 695-724.

    Abstract 

  • (avec 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

  • (avec 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

  • (avec I. Chambost) "Gouvernance, transparence et encastrement cognitif des marchés financiers: Le cas des analystes financiers", Revue Française de Gouvernance d'Entreprise (RFGE), Institut Français des Administrateurs (IFA), N° 6 (1), 2009.

Traduction anglaise remaniée : "Duvillard's Recherches sur les Rentes (1787) and the Modified Internal Rate of Return: a comparative analysis", II-6, in G. Poitras (2006) éd., Pioneers of Financial Economics, Vol. I: Contributions prior of Irving Fisher, Edward ELGAR Publishing, 2006.

 

Noté par le  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, 13 (3), Autumn 2006.

Abstract 

  • "L'actif comptable entre normalisation internationale et enjeux financiers", in Ch. HOARAU (2003) éd., Dossier Normes IAS IFRS, La Revue du Financier, n° 144, décembre 2003.

 

Economie et comptabilité du secteur public et sans but lucratif : 

  • '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

  • 'Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives'. Accounting, Economics, and Law: A Convivium, 7(2), pp. 117-123. DOI:10.1515/ael-2017-0014

    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

     

  • Sovereign Debt Restructuring, Refinancing and the Financial Market, Accounting, Economics, and Law: A Convivium. 6(3) December 2016: 179-188. DOI: https://doi.org/10.1515/ael-2016-0024

    DOI 

     

  • 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, volume 7, issue 3. DOI: https://doi.org/10.1515/ael-2017-0027

    DOI 

     

  • (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 

     

  • '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

  • Public debt accounting and management in UK: Refunding or Refinancing? Or, the Strange Case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis. Accounting Forum. 2016. DOI: http://dx.doi.org/10.1016/j.accfor.2016.02.003

     

      Abstract and paper

     

  • The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government. Accounting in Europe, 2016. DOI: http://dx.doi.org/10.1080/17449480.2016.1142096 

     

      Abstract and paper

     

  • Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions. Accounting Forum (2016), 40: 205–219. DOI: http://dx.doi.org/10.1016/j.accfor.2016.05.003 

     

      Abstract and paper

     

  • (with Marion Sierra Boisseau) Accounting for Employee Benefits, entry in: Global Encyclopedia of Public Administration, Public Policy, and Governance. Edited by Ali Farazmand, July 2016. DOI: http://dx.doi.org/10.1007/978-3-319-31816-5_2287-1

  • (with Marion Sierra Boisseau), "Financial Sustainability and Public Debt Management in Central Government". 2017. In: M. P. R. Bolívar ed. Financial Sustainability in Public Administrations, Basingstoke (UK): Palgrave Macmillan Pub. Forthcoming. DOI: 10.1007/978-3-319-57962-7_7. URL: https://ssrn.com/abstract=2914112 

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.

 

 

Formation retour menu


 
2010
  • H.D.R. (Habilitation à Diriger des Recherches) - Théorie et analyse économiques, comptables et juridiques des organisations et des institutions, Université Paris I - Panthéon Sorbonne (IAE de Paris)
 

2000-2003 :

  • Doctorat AHEIO, allocataire de recherche, Université Lyon2 - Università di Brescia : "La nature économique de l'entreprise au croisement des théories économiques et de la comptabilité"

Thèse doctorale en cotutelle franco-italienne (allocataire de recherche), Université Lumière Lyon 2, Faculté de Sciences Économiques et de Gestion, le 5 décembre 2003. Co-directeurs : Bernard Baudry et Arnaldo Canziani.

1999-2000
  • DEA AHEIO, boursier MENRT, Université Lyon2 : mémoire (6 septembre 2000) : "Le revenu d'entreprise" selon Gino Zappa: analyse et perspectives, désormais remanié et publié sous forme de livre en Italie, Padova : CEDAM, 2002 (voir)
1990-1995
  • Mastaire (BAC +5), Université L. Bocconi de Milan, "Discipline Economiche e Sociali" (DES), avec mémoire final (Tesi di Laurea) consacré à Economie et comptabilité dans la reforme de l'État providence et dans les organisations d'enseignement non lucratives (summa sine laude)
1995-1999
  • Activités diverses de recherche en Italie; junior manager en "Finance internationale et de projet" (Project Finance) dans une importante banque italienne
 
 
 
 
 
Linksretour menu

http://ssrn.com/author=394847 (publications sur Social Science Research Network Paper Collection)

www.sase.org

http://www.iias-iisa.org/ (Institut International des Sciences Administratives, GEAP/EGPA) 

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

Matrice (Réseau Matrice)

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

 

www.free.avg.com (antivirus et antispyware gratuit)

http://www.framasoft.net/ (logiciels libres)

 

http://joakimanselmby.wordpress.com/ (site web du pianiste Joakim Biondi)

https://play.spotify.com/artist/5krCWGvnnz9Y0FTzj90diQ (sa musique)

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