book 1. Accounting: Introducing financial statements ; Reporting profit or loss in the income statement ; Reporting financial condition in the balance sheet ; Reporting cash sources and uses in the statement of cash flows ; Reading a financial report -- book 2. Operations management: Designing...

This paper uses a gravity model to examine the effect of time differences between countries on international trade. It builds on previous studies of this issue by including a wider set of control variables, focusing on a longer time period, and testing a series of related hypotheses. The results...