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Accounting Standards and Antidumping Investigations

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  • Stephen Teng. Sun
  • Shang-Jin Wei
  • Jin Xie

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

  • Stephen Teng. Sun & Shang-Jin Wei & Jin Xie, 2025. "Accounting Standards and Antidumping Investigations," NBER Working Papers 33969, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:33969
    Note: ITI
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    JEL classification:

    • F1 - International Economics - - Trade

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