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Evidence-based policymaking promise, challenges and opportunities for accounting and financial markets research

Evidence-based policymaking promise, challenges and opportunities for accounting and financial markets research

 Leuz, Christian.
 2018.
 p. 582-608. English
Chính sách tiền tệ.Money Policies.AccountingKinh tế chính trịStandard settingRegulationQui tắcCapital markets+ 8 từ khóa
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.
Thuật ngữ chủ đề Chính sách tiền tệ.
Thuật ngữ chủ đề Money Policies.
Từ khóa tự do Accounting
Từ khóa tự do Kinh tế chính trị
Từ khóa tự do Standard setting
Từ khóa tự do Regulation
Từ khóa tự do Qui tắc
Từ khóa tự do Capital markets
Từ khóa tự do Thị trường đầu tư
Từ khóa tự do Causal inferences
Từ khóa tự do Cost–benefit analysis
Từ khóa tự do Evidence-based policymaking
Từ khóa tự do Phân tích lợi ích chi phí
Từ khóa tự do Political economy
Từ khóa tự do Kế toán
Từ khóa tự do Finance
Nguồn trích Accounting and Business Research - Vol.48, No.5
MARC
Hiển thị đầy đủ trường & trường con
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100[1 ] |a Leuz, Christian.
245[1 0] |a Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research / |c Christian Leuz.
260[ ] |c 2018.
300[1 0] |a p. 582-608.
520[ ] |a 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.
650[ ] |a Chính sách tiền tệ.
650[ ] |a Money Policies.
653[0 ] |a Accounting
653[0 ] |a Kinh tế chính trị
653[0 ] |a Standard setting
653[0 ] |a Regulation
653[0 ] |a Qui tắc
653[0 ] |a Capital markets
653[0 ] |a Thị trường đầu tư
653[0 ] |a Causal inferences
653[0 ] |a Cost–benefit analysis
653[0 ] |a Evidence-based policymaking
653[0 ] |a Phân tích lợi ích chi phí
653[0 ] |a Political economy
653[0 ] |a Kế toán
653[0 ] |a Finance
773[ ] |t Accounting and Business Research |g Vol.48, No.5
890[ ] |a 0 |b 0 |c 0 |d 0