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 …

intermediary channels of depth, efficiency, activity and size. The findings show that legal origin matters in the finance …

This paper assesses how legal origin influences financial development through regulation quality and the rule of law …. It employs all the dimensions identified by the Financial Development and Structure Database of the World Bank. The law … size. The results broadly support the benefits of law mechanisms in financial development. The findings only show partial …