The Vienna Sales Convention (1980) follows in large measure the American Uniform Commercial Code: Article 2 on Sales. Is this to imply that the Contracting States to the Vienna Sales Convention really prefer American sales law? This paper answers this question in the negative, and argues instead...

INHALTSVERZEICHNIS/CONTENTS Einleitung 1 Introduction 11 ...

Legislative development aiming for global legal harmonisation has demonstrated varying degrees of success in different areas. The underlying reasons to the challenges such developments face range from the inconsistency between bottom-up and top-down drivers that influence legislative...

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference-in-difference design, we find that after the mandatory adoption of International Financial Reporting Standards...

The paper addresses the delicate issue of 'governance of complexity', which characterizes the present historical moment marked by economic and political uncertainties. The limits of the European federalist conception are taken into account, which are the basis of a recovery of the traditional...