国际财务报告准则和双边会计服务出口

IF 1.3 Q3 ECONOMICS

International Trade Journal Pub Date : 2023-04-18 DOI:10.1080/08853908.2023.2198270

Melissa Shirah, K. Briggs, Sijing Wei

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引用次数: 0

摘要

摘要本研究考察了采用国际财务报告准则（IFRS）对双边会计服务贸易的影响。将引力模型应用于五年（2001年、2002年、2007年、2008年和2017年）的13个出口国和33个进口国的样本，我们发现会计服务出口不受两个贸易伙伴是否共同采用《国际财务报告准则》的影响。作为二次分析，当贸易伙伴的人均收入差异更大时，会计服务出口就会减少，没有充分证据表明，如果两国都采用《国际财务报告准则》，这种影响可能会减弱。

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International Financial Reporting Standards and Bilateral Accounting Services Exports

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.

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来源期刊

International Trade Journal Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.90

自引率

0.00%

发文量

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.