{"title":"International Financial Reporting Standards and Bilateral Accounting Services Exports","authors":"Melissa Shirah, K. Briggs, Sijing Wei","doi":"10.1080/08853908.2023.2198270","DOIUrl":null,"url":null,"abstract":"ABSTRACT This study examines the impact of International Financial Reporting Standards (IFRS) adoption on bilateral trade of accounting services. Applying the gravity model to a sample of 13 exporting and 33 importing countries for five years (2001, 2002, 2007, 2008, and 2017), we find that accounting services exports are unaffected by whether both trade partners have jointly adopted IFRS. As a secondary analysis, accounting services exports are found to decrease when trade partners are more dissimilar in their per capita income, with weak evidence that this effect may be muted if both countries adopt IFRS.","PeriodicalId":35638,"journal":{"name":"International Trade Journal","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Trade Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/08853908.2023.2198270","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
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Abstract
ABSTRACT This study examines the impact of International Financial Reporting Standards (IFRS) adoption on bilateral trade of accounting services. Applying the gravity model to a sample of 13 exporting and 33 importing countries for five years (2001, 2002, 2007, 2008, and 2017), we find that accounting services exports are unaffected by whether both trade partners have jointly adopted IFRS. As a secondary analysis, accounting services exports are found to decrease when trade partners are more dissimilar in their per capita income, with weak evidence that this effect may be muted if both countries adopt IFRS.
期刊介绍：
The International Trade Journal is a refereed interdisciplinary journal published for the enhancement of research in international trade. Its editorial objective is to provide a forum for the scholarly exchange of research findings in,and significant empirical, conceptual, or theoretical contributions to the field. The International Trade Journal welcomes contributions from researchers in academia as well as practitioners of international trade broadly defined.
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