来自编辑器

IF 1.3 Q3 ECONOMICS International Trade Journal Pub Date : 2023-05-29 DOI:10.1080/08853908.2023.2215999
G. Clarke
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引用次数: 0

摘要

欢迎阅读《国际贸易杂志》(ITJ)第37卷第4期。本期的文章主要关注国际金融和会计。他们研究了国际财务报告准则(IFRS)的采用如何影响会计服务贸易、外国投资者与隧道之间的关系、老挝的商品贸易错误定价以及尼日利亚经济一体化与股价之间的关系。第一篇文章由Melissa Shirah、Kristie Briggs和Sijing Wei撰写,研究采用国际财务报告准则是否会影响各国的会计服务出口。使用贸易重力模型,他们发现,当两个国家都采用国际财务报告准则时,国家之间的会计出口并不比一个或两个合作伙伴都未采用这些准则时高。他们认为,这表明采用国际财务报告准则未能有效降低会计服务贸易的监管壁垒。第二篇文章由Tanvir Ahmed、Qaisar Ali Malik、Babar Zaheer Butt和Muhammad Aksar撰写,研究了公司治理、外国机构投资者和巴基斯坦隧道活动之间的关系。研究发现,境外机构投资者与隧道交易呈倒u型关系,随着境外机构投资者交易量的增加,隧道交易先增加后减少。改善的公司治理调节了这种关系。第三篇文章由Rahul Mehrotra, Vanthana Nolintha和Vanxay Sayavong撰写,研究了老挝咖啡和铜行业的贸易错误定价。利用微观层面的交易数据,作者发现咖啡出口价格明显偏低,铜精矿出口价格过高或过低,但精炼铜的贸易定价错误的证据很少。他们认为,这是由于相关公司之间的贸易、监管问题以及该国海关机构的能力薄弱造成的。最后一篇文章由Ebenezer Adesoji Olubiyi撰写,探讨尼日利亚与其五大贸易伙伴(美国、中国、印度、荷兰和西班牙)之间的经济一体化如何影响尼日利亚及其贸易伙伴的股市表现。笔者发现,整合
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From the Editor
Dear Readers, Welcome to the fourth issue of The International Trade Journal (ITJ)’s thirty-seventh volume. The articles in this issue focus on international finance and accounting. They look at how the adoption of International Financial Reporting Standards (IFRS) affects trade in accounting services, the relationship between foreign investors and tunneling, commodity trade mispricing in Laos, and the relationship between economic integration and share prices in Nigeria. The first article, by Melissa Shirah, Kristie Briggs, and Sijing Wei, looks at whether adopting IFRS accounting standards affects countries’ exports of accounting services. Using a gravity model of trade, they find that accounting exports between countries are no higher when both countries have adopted IFRS than when one, or both, partners have not adopted these standards. They argue that this suggests that adopting IFRS fails to effectively lower regulatory barriers to trade in accounting services. The second article, by Tanvir Ahmed, Qaisar Ali Malik, Babar Zaheer Butt, and Muhammad Aksar, looks at the relationship between corporate governance, foreign institutional investors, and tunneling activities in Pakistan. The study finds an inverted U-shaped relationship between foreign institutional investors and tunneling, with tunneling first increasing and then decreasing as foreign institutional investors’ trading increases. Improved corporate governance moderates this relationship. The third article, by Rahul Mehrotra, Vanthana Nolintha, and Vanxay Sayavong, looks at trade mispricing in the coffee and copper sectors in Laos. Using micro-level transaction data, the authors find significant underpricing of coffee exports, and overand underpricing of copper concentrate exports, but little evidence of trade mispricing for refined copper. They argue that this is due to trade between related firms, regulatory problems, and weak capacity in the country’s customs agency. The final article, by Ebenezer Adesoji Olubiyi, looks at how economic integration between Nigeria and its five major trade partners (the United States, China, India, the Netherlands, and Spain) affects stock market performance in Nigeria and its trading partners. The author finds that integration
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来源期刊
International Trade Journal
International Trade Journal Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
1.90
自引率
0.00%
发文量
34
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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