They found, not surprisingly, that it tends to--mutual funds have been growing more rapidly in countries that have stronger securities laws and institutions, especially laws that protect individual shareholders rights.

他们发现,那些共同基金发展较迅速的国家,都拥有比较健全的证券法规和完善的证券制度,其中保护个人股东权利的法律尤为完善

耶鲁公开课 - 金融市场课程节选

And finally they could not hold their traders report the same kind of income other people reported so they threw out the sound accounting and went to the folly accounting.

最后，他们无法像其他人那样,报告相同数目的收入，因此他们,抛弃了健全的会计制度,而转向了愚蠢的会计制度。

斯坦福公开课 - 经济学课程节选