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Durham Law School

Staff Profiles

Publication details for Professor Mathias Siems

Siems, Mathias & Deakin, Simon (2010). Comparative Law and Finance: Past, Present and Future Research. Journal of Institutional and Theoretical Economics (JITE) 166(1): 120-140

Author(s) from Durham

Abstract

Comparative law and finance quantifies differences in the laws governing the business enterprise in various countries. The resulting data can be used to test which legal institutions (if any) matter for financial development. Until recently only cross-sectional data were available. We report the results of a new approach to coding which has produced longitudinal data sets on shareholder, creditor, and worker protection.