Accounting Standards and Antidumping Investigations

We are grateful to Ed deHaan (editor), an anonymous referee, Katherine Schipper (discussant), and the participants of the 2024 Journal of Accounting Economics Conference for the insightful comments. We thank seminar participants at the 34th Conference on Financial Economics and Accounting, the Financial Accounting Reporting Section (FARS) 2024 Midyear Meeting, the 2024 International Conference of the Journal of International Accounting Research (JIAR), City University of Hong Kong, Hong Kong Polytechnic University, Peking University HSBC Business School, Southern University of Science and Technology, an anonymous referee of FARS 2024 Midyear Meeting, Mary Barth, Matthias Breuer, Thomas Bourveau, Vincent Castellani, Anna Costello, Eva Labro, Mark Lang, Christian Leuz, Xiao Ma, Andrey Malenko, Karol Mazur, Marc-Andreas Muendler, Suzie Noh, Richard Frankel, Henry Friedman, Stephen Galeaser, John Gallemore, Pingyang Gao, Kaiji Gong, Weiwei Hu, Yunzhi Hu, Ruixue Jia, Yiran Kang, Wei Li, Christopher Stewart, Karthik Ramanna, Sugata Roychowdhury, Albert Tsang, Shiheng Wang, Wenfeng Wang, Wanrong Xu, Zhiwei Xu, Gwen Yu, Yangxin Yu, Liu Zheng, Haoran Zhu, and especially Xu Jiang for helpful comments and suggestions. We are grateful to Hongping Tan for sharing the proprietary data on IFRS distance calculated using 52 IAS sections. Linchen Yang and Fan Wu provided excellent research assistance. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.