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

66

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CITATIONS
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Top 11,490

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66

Ideas:
“  My current research projects: - Public Sector Accounting and Finances: Public Debt Management, Financial Sustainability and Central Government - Dynamic Systems Analysis of Financial Markets and Financial Institutions: Systemic Risk, Financial Stability and Financial Resilience - Company Law, Prudent Management and Corporate Sustainability  ”

Scholarly Papers (66)

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, French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 1,732 (9,107)

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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 1,405 (12,790)

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3.

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 1,305 (14,350)
Citation 11

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

4.

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 1,250 (15,338)
Citation 3

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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

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 1,219 (15,938)

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

6.

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 1,058 (19,729)
Citation 3

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

7.

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 879 (25,903)
Citation 1

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Conceptual Framework, Consistency, Verifiability, Conventions

8.

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 856 (26,873)

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

9.

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 769 (31,192)
Citation 4

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10.

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 713 (34,561)
Citation 1

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

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 346 (84,932)

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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 309 (96,435)
Citation 3

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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 618 (41,897)
Citation 1

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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 511 (53,528)

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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 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 500 (54,997)
Citation 3

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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

15.

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 452 (62,424)
Citation 1

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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

16.

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 437 (64,964)

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

17.

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 309 (96,987)
Citation 4

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

18.

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 286 (105,495)
Citation 1

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

19.

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 264 (114,777)
Citation 7

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

20.

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 247 (122,903)
Citation 3

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

21.

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 246 (123,430)

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

22.

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 227 (133,745)
Citation 3

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23.

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 219 (138,498)

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

24.

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 and Finance, 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 213 (142,225)

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revenue recognition, income to the firm, structuring opportunities

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 211 (143,151)

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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

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Board of directors, information disclosure, accounting, intangible resources

26.

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 209 (144,751)

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

27.

'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 and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 205 (147,396)

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revenue recognition, income to the firm, structuring opportunities

28.

The Current Challenges for EU Company and Financial Law and Regulation

Business and Financial Law SIG of the European Law Institute (ELI), Green Paper. Vienna: 17 November 2017
Number of pages: 21 Posted: 18 Dec 2017 Last Revised: 02 Jan 2018
Catholic University of Louvain (UCL), French National Center for Scientific Research (CNRS), University of Lyon 3, Catholic University of Lille, Vienna University of Economics and Business, Queen Mary University of London, University of Zagreb, University of Trento - Faculty of Law, Catholic University of Louvain (UCL), University of Glasgow and University of Bayreuth
Downloads 197 (152,958)

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Company Law, Financial Law, European Law, Corporate Governance, Corporate Social Responsibility, Financial Reporting, Transparency, Corporate Groups, Enterprise Groups, Financial Investment, Institutional Investors, Social Control of Business, Limited Liability, Accountability, Shareholder Value

29.

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 196 (153,752)
Citation 1

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

30.

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 193 (155,983)

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

31.

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 191 (157,406)

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

32.

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 183 (163,694)

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

33.

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 180 (166,127)

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

34.

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

Journal of Economic Interaction and Coordination (2018). DOI: 10.1007/s11403-018-0230-y, Banque de France Seminar, February 16, 2018, Bank of England Conference in honour of Oswald Distinguished Professor William A. Barnett, Bank of England, London, 23- 24 May 2017, Financial Regulation Research Lab (Labex ReFi) Working Paper, Paris, February 2017.
Number of pages: 37 Posted: 28 Feb 2017 Last Revised: 13 Oct 2018
Yuri Biondi and Feng Zhou
French National Center for Scientific Research (CNRS) and University of Oxford - Kellogg College
Downloads 178 (167,790)
Citation 2

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

35.

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 Department of Computer Science
Downloads 174 (171,255)
Citation 1

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

36.

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 173 (172,086)
Citation 1

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

37.

Banking, Money and Credit: A Systemic Perspective

Accounting, Economics and Law: A Convivium, Volume 8, Issue 2, 2018, 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: 40 Posted: 17 Oct 2017 Last Revised: 30 Jun 2018
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 165 (179,279)

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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

38.

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 126 (223,315)

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

39.

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 113 (242,021)
Citation 1

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

40.

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 111 (245,115)

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comply or explain, disclosure, corporate governance, financial regulation

41.

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 Department of Computer Science
Downloads 109 (248,332)
Citation 2

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

42.

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

University of Yale SOM, Accounting Research Workshop, 24 April 2018 2nd International Workshop on “Financial Markets and Nonlinear Dynamics” (FMND), Paris, 4-5 June 2015 Econophysics Colloquium (EC 2015), Prague, 14 September 2015 , Journal of Economic Interaction and Coordination (2019). DOI: 10.1007/s11403-019-00236-7
Number of pages: 31 Posted: 10 Jul 2015 Last Revised: 14 Jan 2019
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and Department of Computer Science
Downloads 106 (253,231)
Citation 2

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

43.

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 104 (256,566)

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

44.

Fair Value and the Formation of Financial Market Prices Through Ignorance and Hazard

Chapter 16 in “The Routledge Companion to Fair Value in Accounting”, Gilad Livne & Garen Markarian eds. London and New York: Routledge (2018), ISBN: 9781138656505
Number of pages: 15 Posted: 27 Mar 2018
Yuri Biondi
French National Center for Scientific Research (CNRS)
Downloads 94 (274,390)

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fair value, current value, historical cost, accounting measurement, accounting model, accounting information

45.

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 92 (278,198)
Citation 1

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

46.

Between Prudential Regulation and Shareholder Value: An Empirical Perspective on Bank Shareholder Equity (2001-2017)

Accounting, Economics and Law Research Network Conference, SASE 2018 Annual Meeting, Kyoto, Japan, 24 June 2018
Number of pages: 39 Posted: 07 Dec 2018 Last Revised: 13 Mar 2019
Yuri Biondi and Imke Graeff
French National Center for Scientific Research (CNRS) and Labex ReFi
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Financial institutions, Shareholder equity, Basel III/IV, Shareholder value, Regulatory capital requirements, prudential regulation, financialisation, bank corporate governance

47.

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 Department of Computer Science
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market efficiency, disclosure, information diffusion, agent-based modelling

48.

The Single Market's Catch-22: Supervisory Centralisation in a Fragmented Banking Landscape

Financial Stability Conference - FSC Research Workshop 2018, Financial Risk and Stability Network, Berlin, November 1, 2018
Number of pages: 19 Posted: 07 Dec 2018
Yuri Biondi and Cecilia del Barrio
French National Center for Scientific Research (CNRS) and University of Trento, School of International Studies, Students
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Single Supervisory Mechanism (SSM), Microprudential Regulation, National Options and Discretions, Diversity in the Banking Sector, Banking Regulation, Monetary Union, Banking Union, European Union

49.

Financial Accumulation Implies Ever-Increasing Wealth Inequality

DYNAMETS (Dynamic Systems Analysis for Economic Theory and Society) Working Paper
Number of pages: 10 Posted: 16 Oct 2018 Last Revised: 18 Jan 2019
Yuri Biondi and Stefano Olla
French National Center for Scientific Research (CNRS) and University Paris Dauphine PSL
Downloads 29 (469,495)
Citation 2

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inequality, economic process, compound return, simple return, minimal institution

50.

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)

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

51.

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)

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

52.

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)

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

53.

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

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

54.

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)

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

55.

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)

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

56.

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

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

57.

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)

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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

58.

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)

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

59.

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)

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

60.

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)

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

61.

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)

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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

62.

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)

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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

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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

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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

64.

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)

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

65.

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)

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

66.

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)

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

Other Papers (1)

Total Downloads: 0
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)

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