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Accounting standards and antidumping investigations

Author

Listed:
  • Sun, Stephen Teng
  • Wei, Shang-Jin
  • Xie, Jin

Abstract

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.

Suggested Citation

  • Sun, Stephen Teng & Wei, Shang-Jin & Xie, Jin, 2025. "Accounting standards and antidumping investigations," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    • Handle: RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000461
    DOI: 10.1016/j.jacceco.2025.101810
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    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence

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