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Accounting Standards and Antidumping Investigations / Stephen Teng. Sun, Shang-Jin Wei, Jin Xie.
- Format:
- Book
- Author/Creator:
- Sun, Stephen Teng.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w33969.
- NBER working paper series no. w33969
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2025.
- Summary:
- We uncover a new real effect of harmonizing accounting standards on international trade: following a mandatory adoption of International Financial Reporting Standards, exporters experiencing a greater change in reporting requirements become more successful in defending against foreign antidumping cases. The effect is also stronger with better reporting enforcement and is robust to excluding exporters from non-market economies. We discuss channels through which accounting-standards globalization facilitates efficient trade by either mitigating importing countries' protectionism or curtailing exporters' dumping activities.
- Notes:
- June 2025.
- Print version record
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