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  • Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research /
Tác giả CN Leuz, Christian.
Nhan đề Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research / Christian Leuz.
Thông tin xuất bản 2018.
Mô tả vật lý p. 582-608.
Tóm tắt The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities for research supporting this endeavour. In principle, using sound theory and robust empirical evidence should lead to better policies and regulations. But despite its obvious appeal and substantial promise, evidence-based policymaking is easier demanded than done. It faces many challenges related to the difficulty of providing relevant causal evidence, lack of data, the reliability of published research and the transmission of research findings. Overcoming these challenges requires substantial infrastructure investments for generating and disseminating relevant research. To illustrate this point, I draw parallels to the rise of evidence-based medicine. The article provides several concrete suggestions for the research process and the aggregation of research findings if scientific evidence is to inform policymaking. I discuss how policymakers can foster and support policy-relevant research, chiefly by providing and generating data. The article also points to potential pitfalls when research becomes increasingly policy-oriented.
Đề mục chủ đề Chính sách tiền tệ.
Đề mục chủ đề Money Policies.
Thuật ngữ không kiểm soát Accounting
Thuật ngữ không kiểm soát Kinh tế chính trị
Thuật ngữ không kiểm soát Standard setting
Thuật ngữ không kiểm soát Regulation
Thuật ngữ không kiểm soát Qui tắc
Thuật ngữ không kiểm soát Capital markets
Thuật ngữ không kiểm soát Thị trường đầu tư
Thuật ngữ không kiểm soát Causal inferences
Thuật ngữ không kiểm soát Cost–benefit analysis
Thuật ngữ không kiểm soát Evidence-based policymaking
Thuật ngữ không kiểm soát Phân tích lợi ích chi phí
Thuật ngữ không kiểm soát Political economy
Thuật ngữ không kiểm soát Kế toán
Thuật ngữ không kiểm soát Finance
Nguồn trích Accounting and Business Research - Vol.48, No.5
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0410 |aeng
044 |aenk
1001 |aLeuz, Christian.
24510|aEvidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research / |cChristian Leuz.
260|c2018.
30010|ap. 582-608.
520 |aThe use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities for research supporting this endeavour. In principle, using sound theory and robust empirical evidence should lead to better policies and regulations. But despite its obvious appeal and substantial promise, evidence-based policymaking is easier demanded than done. It faces many challenges related to the difficulty of providing relevant causal evidence, lack of data, the reliability of published research and the transmission of research findings. Overcoming these challenges requires substantial infrastructure investments for generating and disseminating relevant research. To illustrate this point, I draw parallels to the rise of evidence-based medicine. The article provides several concrete suggestions for the research process and the aggregation of research findings if scientific evidence is to inform policymaking. I discuss how policymakers can foster and support policy-relevant research, chiefly by providing and generating data. The article also points to potential pitfalls when research becomes increasingly policy-oriented.
650 |aChính sách tiền tệ.
650 |aMoney Policies.
6530 |aAccounting
6530 |aKinh tế chính trị
6530 |aStandard setting
6530 |aRegulation
6530 |aQui tắc
6530 |aCapital markets
6530 |aThị trường đầu tư
6530 |aCausal inferences
6530 |aCost–benefit analysis
6530 |aEvidence-based policymaking
6530 |aPhân tích lợi ích chi phí
6530 |aPolitical economy
6530 |aKế toán
6530 |aFinance
773|tAccounting and Business Research |gVol.48, No.5
890|a0|b0|c0|d0

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