Accounting Standards and Antidumping Investigations

Stephen Teng. Sun, Shang-Jin Wei and Jin Xie

No 33969, NBER Working Papers from National Bureau of Economic Research, Inc

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.

JEL-codes: F1 (search for similar items in EconPapers)
Date: 2025-06
Note: ITI
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