Yuri Biondi

French National Center for Scientific Research (CNRS)

Senior Tenured Research Fellow

IRISSO - University Paris Dauphine PSL

Place Marechal Lattre Tassigny

75016 Paris

France

http://yuri.biondi.free.fr/

SCHOLARLY PAPERS

61

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CITATIONS
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45

Scholarly Papers (61)

1.

An Economic Analysis of Fair Value: Accounting as a Vector of Crisis

Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Number of pages: 44 Posted: 17 Sep 2009 Last Revised: 11 Jul 2010
Vincent Bignon, Yuri Biondi and Xavier Ragot
Banque de France (Microeconomic research unit), French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 1,444 (8,023)
Citation 2

Abstract:

accounting and economics, entity firm, international accounting harmonization, impairment of assets, intangibles, asset valuation recognition and measurement, dynamic accounting, financial stability, business cycles

2.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,132 (11,078)
Citation 2

Abstract:

3.

Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards

International Journal of Public Administration (IJPA), Volume 35, Issue 9, July 2012, pages 603-619, 12th Biennial CIGAR Conference Paper, University of Modena, Italy, May 28-29, 2009, EGPA Annual Conference, Rotterdam, September 2008
Number of pages: 40 Posted: 15 Jun 2009 Last Revised: 03 Aug 2012
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 1,116 (13,187)
Citation 2

Abstract:

public accountability, accruals and cash accounting, non-business accounting and economics, governmental accounting theory and standards, France, nature and role of the non business entity

4.

The Firm as an Entity: Management, Organization, Accounting

Universita degli Studi di Brescia Working Paper No. 46
Number of pages: 56 Posted: 11 Aug 2005
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 1,075 (12,645)
Citation 6

Abstract:

Economic theory of the firm, incomplete contracts economics, contractualism, systematics, accounting and economics, law and economics of the firm

5.

Decision Making Using Behavioral Finance for Capital Budgeting

CAPITAL BUDGETING VALUATION: FINANCIAL ANALYSIS FOR TODAY’S INVESTMENT DECISIONS, K. Baker & P. English, eds., Wiley, 2011,
Number of pages: 36 Posted: 31 Oct 2010 Last Revised: 03 Mar 2012
Yuri Biondi and Giuseppe Marzo
French National Center for Scientific Research (CNRS) and University of Ferrara - Department of Economics and Management
Downloads 897 (15,485)

Abstract:

Behavioral Finance, Capital Budgeting, Investment Decision Criteria, Investment Evaluation, Cognitive Biases, Organizational Biases, Institutional Finance

6.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 783 (22,414)
Citation 1

Abstract:

Conceptual Framework, Consistency, Verifiability, Conventions

7.

An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation

Barker, R.G. (Cambridge University & IASB Scientific Committee), A COMMENTARY ON AN ECONOMIC ANALYSIS OF FAIR VALUE (with a rejoinder by the Authors), Bignon, V., Biondi, Y., Ragot, X., eds., Cournot Centre for Economic Studies (formerly Saint-Gobain Centre), Prisme No. 4, pp. 22-25, March 2004
Number of pages: 36 Posted: 23 Feb 2006 Last Revised: 28 Aug 2008
Vincent Bignon, Yuri Biondi and Xavier Ragot
University of Créteil, French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 745 (23,628)
Citation 4

Abstract:

Accounting and economics, entity firm, international accounting harmonization, impairment of assets, intangibles, asset valuation recognition and measurement, dynamic accounting, business cycles

8.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.,
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 669 (18,418)

Abstract:

EPSAS, fiscal compact, European Union, deficit spending, sovereign debt, governmental accounting, IPSAS

9.

Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations

Università degli Studi di Brescia Working Paper No. 91,
Number of pages: 43 Posted: 19 Nov 2008 Last Revised: 05 Dec 2012
Adelphi University - School of Business, French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University
Downloads 630 (30,633)
Citation 1

Abstract:

business combinations, mergers and acquisitions, purchase method, pooling of interests method, international accounting convergence, fair value accounting model, historical cost accounting model

10.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 626 (28,333)
Citation 3

Abstract:

The Governance and Disclosure of the Firm as an Enterprise Entity

Seattle University Law Review, Vol. 36, No. 2, pp. 391-416, 2013
Number of pages: 26 Posted: 11 Mar 2013
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 313 (80,033)
Citation 1

Abstract:

accounting representation, theory of the firm, corporate governance, corporate social responsibility, financial performance, financialization, accounting regulation, financial regulation

The Governance and Disclosure of the Firm as an Enterprise Entity

CLPE Research Paper No. 21/2009
Number of pages: 22 Posted: 30 Jul 2009
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 304 (82,692)
Citation 1

Abstract:

corporate governance, financial reporting and disclosure, accounting, theory of the firm, performance measurement, shareholders’ equity interest

12.

Cost of Capital, Discounting, and Relational Contracting: Endogenous Optimal Return and Duration for Joint Investment Projects

Applied Economics, Volume 43, Issue 30, December 2011, pages 4847-4864, Preg CRG Working Paper, Ecole Polytechnique of Paris, 14 March 2010, EGPA Conference, PSG XII: Public Sector Financial Management, Malta, 2-5 September 2009;
Number of pages: 34 Posted: 21 Jan 2009 Last Revised: 03 Aug 2012
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 570 (36,401)
Citation 2

Abstract:

discounting, investment decision criteria, capital budgeting, project finance and public private partnerships, endogenous optimal duration, cost of capital for government, value for money

13.

Book Review: Following the Money - the Enron Failure and the State of Corporate Disclosure

Review of Political Economy, Vol. 19, No. 2, pp. 281-283, April 2007
Number of pages: 6 Posted: 22 Mar 2006
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 473 (46,237)
Citation 1

Abstract:

Corporate governance, accounting reporting, accounting disclosure, fair value accounting, Enron, accounting and economics of the firm, accounting and law of the firm, firm as an entity

14.

The Governance of Intangibles: Rethinking Financial Reporting and the Board of Directors

Accounting Forum 36 (2012), pp. 279-293 , EconomiX Working Paper No. 2008-36
Number of pages: 33 Posted: 28 Oct 2008 Last Revised: 11 Nov 2012
Yuri Biondi and Antoine Reberioux
French National Center for Scientific Research (CNRS) and Université Paris VII Denis Diderot
Downloads 401 (56,604)
Citation 2

Abstract:

intangibles, board composition, financial regulation, accounting regulation, international accounting standards, corporate governance, fraud, Enron, Lehman Brothers

15.

The HM 'Treasure's Island': A Theoretical Analysis of Central Government Accounting Standards in UK

Accounting in Europe, 2016. DOI:10.1080/17449480.2016.1142096, 14th Biennial CIGAR Conference, Birmingham University, September 2-3, 2013, XVIII IRSPM Conference on 'Public Sector Responses to Global Crisis,' International Research Society of Public Management (IRSPM), Prague, April 10-12, 2013
Number of pages: 19 Posted: 08 Jan 2013 Last Revised: 16 Feb 2016
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 395 (50,232)
Citation 1

Abstract:

public accountability, accruals and cash basis accounting, non-business accounting and economics, governmental accounting theory and standards, UK, nature and role of the non business entity, IPSAS, IFRS, PPP, PFI

16.

Accounting Rules for the European Communities: A Theoretical Analysis

6th EIASM international conference on Accounting, Auditing and Management in Public Sector Reforms, September 2010, 32nd EGPA Annual Conference, PSG XIV on EU Administration and Multi-Level Governance, September 2010, 13th Biennial CIGAR Conference, Ghent, June 9-10, 2011, Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 179–214, DOI: 10.1515/ael-2013-0063, April 2014,
Number of pages: 38 Posted: 20 Jun 2010 Last Revised: 08 Nov 2014
Yuri Biondi and Michela Soverchia
French National Center for Scientific Research (CNRS) and University of Macerata - Department of Economics and Law
Downloads 393 (56,265)
Citation 2

Abstract:

Public Sector Financial Accounting, Governmental Financial Accounting, Public Sector Accountability, Cash Basis, Accrual Basis, Modified Cash Basis, European Commission, accounting and economics of supranational organisations, conceptual framework

17.

Share Price Formation, Market Exuberance and Accounting Design

Banque de France Foundation Research Seminar, November 23, 2010
Number of pages: 34 Posted: 11 Oct 2010 Last Revised: 06 Jun 2013
Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Downloads 256 (94,601)
Citation 3

Abstract:

accounting information, asset pricing model, fundamentalism, chartism, large fluctuations, market exuberance, market microstructure, historical cost accounting, fair value accounting

18.

The Firm as an Entity: Implications for Economics, Accounting, and the Law, London and NY: Routledge

Number of pages: 10 Posted: 02 May 2007 Last Revised: 11 Dec 2013
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 240 (87,504)
Citation 5

Abstract:

theory of the firm, incomplete contracts economics, contractualism, institutionalism, accounting and economics, business law and economics

19.

Share Price Formation, Financial Instability and Accounting Design

American Accounting Association Annual Meeting, S. Francisco, August 2010
Number of pages: 34 Posted: 10 Nov 2009 Last Revised: 05 Jun 2013
Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Downloads 228 (108,367)

Abstract:

accounting information, asset pricing model, fundamentalism, chartism, large fluctuations, market microstructure, historical cost accounting, fair value accounting

Financial Disclosure and the Board: A Case for Non-Independent Directors

Bologna Univ. Dept. of Economics Working Paper No. 689
Number of pages: 29 Posted: 27 Jan 2010
French National Center for Scientific Research (CNRS), University of Bologna and Université Paris VII Denis Diderot
Downloads 203 (126,352)
Citation 1

Abstract:

Board of directors, information disclosure, accounting, intangible resources, corporate governance

Financial Disclosure and the Board: A Case for Non-Independent Directors

Posted: 21 Oct 2010 Last Revised: 23 Oct 2010
French National Center for Scientific Research (CNRS), University of Bologna and Université Paris VII Denis Diderot

Abstract:

Board of directors, information disclosure, accounting, intangible resources

21.

Governing the Business Enterprise: Ownership, Institutions, Society

CLPE Research Paper No. 13/2009
Number of pages: 10 Posted: 30 Jul 2009 Last Revised: 28 Oct 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 201 (120,482)
Citation 1

Abstract:

corporate governance, corporate law and regulation, accounting standards, shareholders value, financial crisis, financialisation

22.

Accounting and the Formation of Share Market Prices Over Time: A Mathematical Institutional Economic Analysis Through Simulation and Experiment

Eastern Economic Association (EEA), 39th Annual Conference, NYC Computational Economics and Complexity Workshop, New York, 9-11 May 2013, 8th Annual Workshop on the Economic Science with Heterogeneous Interacting Agents (WEHIA 2013), June 20-22, 2013, Reykjavik University, Iceland, Applied Economics, 2015
Number of pages: 24 Posted: 23 Jan 2013 Last Revised: 17 Mar 2015
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 191 (109,826)
Citation 2

Abstract:

financial stability, financial resilience, accounting model, fair value, international accounting, market efficiency, market exuberance, market volatility, accounting procyclicality

23.

Accounting Lighthouse in Share Market Dynamics: A Theoretical Model of Share Price Formation with Dual Informational Structure

Preg CRG - Ecole Polytechnique Working Paper, Paris December 2009 Finance International Meeting AFFI - EUROFIDAI
Number of pages: 36 Posted: 08 Jun 2009 Last Revised: 11 May 2010
Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Downloads 176 (144,483)

Abstract:

accounting information, accruals, fair value, historical cost, accounting model, financial efficient market hypothesis, financial bubbles, fundamental analysis

24.

What Does Financial Market Do? The Formation of Share Market Prices Under Heterogeneous Beliefs and Common Knowledge

Physica A: Statistical Mechanics and its Applications, Volume 391, Issue 22, 15 November 2012, Pages 5532-5545
Number of pages: 25 Posted: 17 May 2011 Last Revised: 09 Oct 2012
French National Center for Scientific Research (CNRS), French National Center for Scientific Research (CNRS) - Centre for Political Research, Sciences Po and University of Bologna
Downloads 170 (137,512)
Citation 1

Abstract:

accounting information, asset pricing model, fundamentalism, chartism, large fluctuations, market exuberance, market microstructure

25.

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, Vol. 3 (2013), p. 21-59
Number of pages: 39 Posted: 27 Sep 2011 Last Revised: 20 Jul 2014
Larry Bensimhon and Yuri Biondi
Conservatoire National des Arts et Métiers (CNAM) and French National Center for Scientific Research (CNRS)
Downloads 165 (138,852)

Abstract:

share price bubbles, market exuberance, excess volatility, short-term investors, backward induction, forward induction, experimental financial markets, fair value, mark-to-market, accounting regime

26.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 145 (139,591)

Abstract:

revenue recognition, income to the firm, structuring opportunities

27.

The Problem of Social Income: The Entity View of the Cathedral

Seattle University Law Review, Vol. 34, No. 4, p. 1025, 2011
Number of pages: 23 Posted: 29 May 2011 Last Revised: 09 Jun 2011
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 133 (130,244)
Citation 2

Abstract:

social cost, externalities, governance, entity theory, accounting system, economics of regulation, welfare analysis, social performance, social responsibility, Pareto Principle, property rules, liability rules

28.

Inequality and the Financial Accumulation Process: A Computational Economic Analysis of Income and Wealth Dynamics

Applied Economics Lunch Seminar, Paris School of Economics (PSE), Paris, 2 June 2015., The 20th Annual Workshop on the Economic Science with Heterogeneous Interacting Agents (WEHIA 2015), Sophia Antipolis (France), 21-23 May, 2015.
Number of pages: 63 Posted: 30 Jan 2015 Last Revised: 18 Jul 2015
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Downloads 122 (159,684)

Abstract:

inequality, economic process, compound interest, simple interest, market pricing, minimal institution, computational economics, econophysics

29.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 108 (143,066)

Abstract:

revenue recognition, income to the firm, structuring opportunities

30.

Better Accounting for Corporate Shareholding and Environmental Protection

European Company Law, Volume 11 (2014) / Issue 2, University of Oslo Faculty of Law Research Paper No. 2014-28
Number of pages: 5 Posted: 27 Jul 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 94 (132,745)

Abstract:

31.

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
Number of pages: 37 Posted: 15 May 2015
Yuri Biondi and Marion Sierra
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Downloads 87 (117,154)

Abstract:

Pension provision, pension benefit, pension liability, IPSAS, EPSAS, pension fund management, actuarial evaluation, public sector accounting regulation, public finances

32.

What Does the Financial Market Pricing Do? A Simulation Analysis with a View to Systemic Volatility, Exuberance and Vagary

25th Annual EAEPE Conference 2013, Research Area S (Evolutionary Economic Simulation), Paris, November 2013, Journal of Economic Interaction and Coordination, May 2015. DOI: 10.1007/s11403-015-0159-3
Number of pages: 35 Posted: 17 Nov 2013 Last Revised: 22 May 2015
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Downloads 85 (224,824)

Abstract:

financial regulation, asset pricing, financial bubbles, market exuberance, market microstructure, common knowledge

33.

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

12th World Congress of the International Association for Accounting Education and Research (IAAER), November 13-15, 2014 - Firenze, Italy, Accounting Forum, 2016. DOI: 10.1016/j.accfor.2016.02.003
Number of pages: 25 Posted: 20 Mar 2014 Last Revised: 28 May 2016
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 76 (169,853)

Abstract:

public debt management, governmental accounting, global financial crisis, financialization

34.

Share Price Formation, Market Exuberance and Financial Stability Under Alternative Accounting Regimes

Journal of Economic Interaction and Coordination, Volume 10 (2015), Issue 2, pp 333-362, 17th Annual Workshop on Economic Heterogeneous Interacting Agents (W.E.H.I.A. 2012), ESHIA, University of Pantheon-Assas, Paris, June 21-23, 2012
Number of pages: 34 Posted: 12 Jun 2013 Last Revised: 19 Oct 2015
Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Downloads 69 (255,356)

Abstract:

accounting information, asset pricing model, fundamentalism, chartism, large fluctuations, financial bubbles, market exuberance, market microstructure, historical cost accounting, fair value accounting, accrual anomalies

35.

Vertical Effects in Competition Law and Regulatory Decisions in Pay-Television: France, the United Kingdom and the United States

2015 TPRC, The 43rd Research Conference on Communications, Information and Internet Policy, George Mason University School of Law, Arlington, VA. September 25-27, 2015
Number of pages: 74 Posted: 11 Jun 2015 Last Revised: 13 Oct 2015
Agustin Diaz Pines and Yuri Biondi
Ecole Polytechnique, Centre de Recherche en Gestion and French National Center for Scientific Research (CNRS)
Downloads 57 (169,853)

Abstract:

competition, pay-television, convergence, telecommunications, vertical foreclosure, mergers, regulation

36.

Inequality, Mobility and the Financial Accumulation Process: A Computational Economic Analysis

2nd International Workshop on “Financial Markets and Nonlinear Dynamics” (FMND), Paris, 4-5 June 2015, Econophysics Colloquium (EC 2015), Prague, 14 September 2015,
Number of pages: 20 Posted: 10 Jul 2015 Last Revised: 14 Sep 2015
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Downloads 32 (293,561)

Abstract:

inequality, economic process, compound interest, simple interest, taxation, minimal institution, computational economics, econophysics

37.

Pension Management between Financial Market Development and Intergenerational Solidarity: A Socio-Economic Analysis and a Comprehensive Model

Socio-Economic Review (2017). DOI: 10.1093/ser/mwx015, EGPA 2015 Annual Conference, Toulouse, 26-28 August 2015
Number of pages: 26 Posted: 18 Sep 2015 Last Revised: 08 Apr 2017
Yuri Biondi and Marion Sierra
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Downloads 9 (316,381)

Abstract:

Pension provision, pension benefit, pension liability, IPSAS, EPSAS, pension fund management, actuarial evaluation, public sector accounting regulation, public finances

38.

Banking, Money and Credit: A Systemic Perspective

First Festival for New Economic Thinking, Young Scholars Initiative (YSI) - Finance, Law and Economics, Edinburgh, 19-20 October 2017, Law and Money 3rd Annual Conference: Law, Finance & Sustainability, SMART Network, University of Sheffield, 11th September 2017
Number of pages: 36 Posted: 17 Oct 2017
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 0 (483,648)

Abstract:

Macroprudential Regulation, Systemic Risk, Shadow Banking, Interdependency, Interconnectedness, Money and Credit, Monetary System, Banking System, Bank Network, Financial Resilience, Financial Stability, Central Banking, Money Market, Depository Institutions, Monetary Financial Institutions

39.

Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability

Financial Regulation Research Lab (Labex ReFi) Working Paper, Paris, February 2017. , Bank of England Conference in honour of Oswald Distinguished Professor William A. Barnett, Bank of England, London, 23- 24 May 2017
Number of pages: 37 Posted: 28 Feb 2017 Last Revised: 19 May 2017
Yuri Biondi and Feng Zhou
French National Center for Scientific Research (CNRS) and University of Oxford - Kellogg College
Downloads 0 (255,356)

Abstract:

interbank credit, money market, payments system, credit network, financial regulation, macroprudential regulation

40.

Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007

Accounting, Economics and Law: A Convivium. Volume 6, Issue 1, February 2016, Pages 79–84, DOI: 10.1515/ael-2016-0004,
Posted: 27 Feb 2017
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

financial regulation, global financial crisis, corporate governance, accounting regulation

41.

Rethinking Bank Shareholder Equity: The Case of Deutsche Bank

Accounting Forum (2017), DOI: 10.1016/j.accfor.2017.06.003 , Accounting, Economics and Law Research Network Conference, SASE 2017 Annual Meeting, Lyon, 29 June-1 July 2017, 34th Symposium on Money, Banking and Finance, University of Paris Ouest Nanterre, Paris, 5-6 July 2017
Number of pages: 33 Posted: 20 Feb 2017 Last Revised: 04 Sep 2017
Yuri Biondi and Imke Graeff
French National Center for Scientific Research (CNRS) and Labex ReFi
Downloads 0 (263,147)

Abstract:

Capital requirements, Basel III, Bank equity presentation, Bank equity composition, Shareholder equity movements, financial analysis, capital adequacy, equity quality, capital movements, transactions with shareholders

42.

Financial Sustainability and Public Debt Management in Central Government

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, 83rd International Atlantic Economic Conference (IAES), Berlin, 22-25 March 2017, EGPA Permanent Study Group XII “Public Sector Financial Management” Spring Workshop, Malta, 4-5 May 2017, 16th Biennial CIGAR Conference, Porto, Portugal, 7-9 June 2017,
Number of pages: 21 Posted: 11 Feb 2017 Last Revised: 22 Jul 2017
Yuri Biondi and Marion Sierra
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Downloads 0 (195,963)

Abstract:

public debt management, public financial management, monetary base management, fiscal policies, sovereign credit worthiness

43.

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, 83rd International Atlantic Economic Conference (IAES), Berlin, 22-25 March 2017
Number of pages: 41 Posted: 28 May 2016 Last Revised: 20 Feb 2017
Yuri Biondi and Marion Sierra
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Downloads 0 (246,158)

Abstract:

Pension provision, pension benefit, pension liability, IPSAS, EPSAS, pension fund management, actuarial evaluation, public sector accounting regulation, public finances

44.

An Economic Analysis of ‘Comply or Explain Principle’ Under a Review Panel Regime

Account. Econ. Law 2015; 5(3): 295–300,
Number of pages: 6 Posted: 27 Jan 2016
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 0 (286,610)

Abstract:

comply or explain, disclosure, corporate governance, financial regulation

45.

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, Forthcoming, DOI: 10.1007/s11403-017-0201-8, 26th Annual EAEPE Conference 2014, Research Area S (Evolutionary Economic Simulation), University of Cyprus, Nicosia, 6-8 November 2014
Number of pages: 68 Posted: 09 Dec 2015 Last Revised: 17 Aug 2017
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Downloads 0 (372,248)

Abstract:

market efficiency, disclosure, information diffusion, agent-based modelling

46.

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, Pages 165-178. DOI: 10.1515/ael-2014-0015, October 2014
Posted: 10 Nov 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

public sector accounting, public finances, fiscal compact, IPSAS, European Union

47.

Hyman Minsky's Financial Instability Hypothesis and the Accounting Structure of Economy

Accounting, Economics and Law: A Convivium, 3 (3) - 2013
Posted: 06 Jun 2013
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

financial instability hypothesis, goodwill and repurchase agreements, Hyman Minsky, Joseph Alois Schumpeter, John Maynard Keynes

48.

Are Banks Soluble in Financial Markets? A Note on Accounting for Distressed Greek Sovereign Debt at Fair Value

Economies et Sociétés (French version), KF series, n. 2 (3), 2012, 571-584, Accounting, Economics and Law Network Conference, SASE, Boston, 25-28 June 2012,
Posted: 10 Jul 2012
Yuri Biondi and Luca Fantacci
French National Center for Scientific Research (CNRS) and Bocconi University - Department of Policy Analysis and Public Management

Abstract:

financial stability, bank accounting and management, bank supervision, financial supervision, financial regulation, monetary policy, central banking, clearing union, J. M. Keynes

49.

What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting

Accounting, Economics and Law: A Convivium, Volume 2, Issue 2, 2012
Posted: 24 Jun 2012
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

theory of the firm, corporate governance, corporate social responsibility, agency theory, share buybacks, stock dividends, revaluations, goodwill, dividend policy, executive remuneration

50.

The Enterprise Entity and the Constitution of the American Economic Republic

Accounting, Economics and Law: A Convivivum, 'Corporations and the U.S. Constitution: Perspectives on Citizens United and its Aftermath', Vol. 1, No. 3, 2011
Posted: 22 Dec 2011 Last Revised: 23 Dec 2011
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

corporation, legal fiction, legal person, real entity, constitutional rights, free speech, Citizens United, rating agencies

51.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

Abstract:

conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

52.

Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory

Accounting, Economics, and Law: A Convivium, Vol. 1, 2011
Posted: 14 Feb 2011
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

economic theory, financial regulation, speculation, hedging, heterogeneous beliefs

53.

The Pure Logic of Accounting: A Critique of the Fair Value Revolution

Accounting, Economics, and Law: A Convivium, Vol. 1, No. 1, 2011
Posted: 14 Feb 2011
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

accounting theory, international financial reporting standards (IFRS), intangibles, conceptual framework, accounting principles and rules, accounting standards, marked-to-market, fair value, marked-to-models, accounting regulation

54.

Money Without Value, Accounting Without Measure: How Economic Theory Can Better Fit the Economic and Monetary System We Live In

MONEY AND CALCULATION, ECONOMIC AND SOCIOLOGICAL PERSPECTIVES, Massimo Amato, Luigi Doria, Luca Fantacci, eds., Chapter 3, London: Palgrave, 2010
Posted: 13 Jul 2010 Last Revised: 28 Jul 2010
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

accounting theory, economic theory, money, interest rate, accounting system, profit, grant, public debt, capital, deficit spending, Austrian theory of money

55.

Enterprise Entity, Money, and Accounting. Landmarks for a Journey in Economic Theory

Economie Appliquée, Vol. LXI, No. 2, pp. 5-42, 2008,
Posted: 23 May 2009
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

general equilibrium, system, process, economic analysis, economic theory, accounting, price system

56.

Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development

Economy and Society, Vol. 37, No. 4, pp. 525-547, November 2008
Posted: 01 Oct 2008
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

economic theory of the firm, economic organization, corporate governance, enterprise entity, intangibles, fair value, accounting and economics, business law and economics, dynamic theory of capital and money

57.

Socio-Economic Impacts of International Accounting Standards: An Introduction

Socio-Economic Review, Vol. 5, No. 4, pp. 585-602, 2007
Posted: 10 Jul 2008 Last Revised: 14 Nov 2014
Yuri Biondi and Tomo Hi de Suzuki
French National Center for Scientific Research (CNRS) and University of Oxford, Business School (Former)

Abstract:

politics of accounting regulation, sociology of accounting, UNIAS project, corporate finance, financialization, business economics, relation of economics to other disciplines, accounting, economic sociology, economic anthropology

Accounting for the Chinese Context: A Comparative Analysis of International and Chinese Accounting Standards Focusing on Business Combinations

Socio Economic Review, Vol. 5, 2007
Posted: 26 Aug 2007
Yuri Biondi and Quisheng Zhang
French National Center for Scientific Research (CNRS) and Beijing Jiaotong University

Abstract:

accounting, corporate finance, China, international standards, business combinations

Accounting for the Chinese Context: A Comparative Analysis of International and Chinese Accounting Standards Focusing on Business Combinations

Socio-Economic Review, Vol. 5, No. 4, pp. 695-724, 2007
Posted: 10 Jul 2008
Yuri Biondi and Qiusheng Zhang
French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University

Abstract:

accounting, corporate finance, China, international standards, business combinations, G34 corporate finance and governance, mergers, acquisitions, M41 accounting, O16 economic development, financial markets, saving and capital investment, corporate finance and governance

59.

Accounting and the Economic Analysis of the Firm as an Entity

THE ECONOMICS OF THE FIRM: ANALYSIS, EVOLUTION AND HISTORY, Dietrich Michael, ed., Routledge, 2006
Posted: 23 Nov 2005
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

Economic analysis of the firm, accounting and economics, business law and economics, business capital and income, intangibles, accounting and corporate governance, money and accounting

60.

Recognition and Measurement of Assets in the International Accounting Harmonization. Impairment Test and Intangibles in a Dynamic Perspective

Comptabilite Controle Audit, Vol. 10, No. 2, pp. 55-72, November 2004
Posted: 10 Aug 2005
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

Accounting theory, international accounting harmonization, impairment of assets, intangibles, asset valuation recognition and measurement, dynamic accounting

61.

The Double Emergence of the Modified Internal Rate of Return. The Neglected Financial Work of Duvillard (1755-1832) in a Comparative Perspective

European Journal of the History of Economic Thought, Autumn 2006
Posted: 10 Aug 2005
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

Modified Internal Rate of Return, History of Financial Economics, History of Economic Analysis, Discounting, Investment Evaluation Criteria

Other Papers (1)

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1.

Sovereign Debt Restructuring, Refinancing and the Financial Market

Accounting, Economics, and Law: A Convivium. Volume 6, Issue 3, December 2016, Pages 179–188. DOI: 10.1515/ael-2016-0024,
Posted: 27 Feb 2017 Last Revised: 04 Mar 2017
Yuri Biondi
French National Center for Scientific Research (CNRS)

Abstract:

Sovereign Debt, Public Debt Management, Sovereign Debt Restructuring, Fiscal Consolidation, International Financial Law