We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows … into their direct (endowment accumulation, productivity growth, changes in trade costs, changing preferences) and indirect … accumulation and trade costs have been the most important drivers of trade in the sample at hand, whereas productivity growth and …

We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor … endowments and productivity, relative factor costs emerge as a source of real-income variation across countries. These are shaped … back out the relative factor costs of 40 major economies in a theory-consistent manner. This reduces the variation in …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

problem of major relevance for the accounting of public natural capital as required by international treaties is to transfer …