| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w24535
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| 来源ID | Working Paper 24535
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| Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research |
| Christian Leuz
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| 发表日期 | 2018-04-23
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| 出版年 | 2018
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| 语种 | 英语
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| 摘要 | 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 endeavor. 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 that could be considered 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. |
| 主题 | Other
; General, Teaching
; Microeconomics
; Welfare and Collective Choice
; Financial Economics
; Financial Markets
; Corporate Finance
; Law and Economics
; Industrial Organization
; Regulatory Economics
; Accounting, Marketing, and Personnel
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| URL | https://www.nber.org/papers/w24535
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582208
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推荐引用方式
GB/T 7714 |
Christian Leuz. Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. 2018.
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文件名：
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w24535.pdf
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格式：
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Adobe PDF
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