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Does Trade in Goods Foster Trade in Accounting Practices? The Case of Mexican Firms Subsequent to the Adoption of the North American Free Trade Agreement

Turner, Elizabeth; Wheatley, Clark M.; Pacheco-Paredes, … - 2023

ABSTRACTAbnormal accruals might indicate earnings management. We investigate whether Mexican companies increased their abnormal accounting accruals in the years following the adoption of the North American Free Trade agreement [NAFTA]. This issue is of regulatory importance, as it examines...

Persistent link: https://www.econbiz.de/10014257470

North-South Trade Liberalization and Returns to Skill in the South : The Case of Mexico

Otero, Rafael; Hazarika, Gautam - 2021

This study examines the effect of NAFTA, an instance of North-South trade liberalization, on returns to skill in Mexico …. Mexico is abundant in low-skill workers relative to the US and Canada, and so, by the Hecksher-Ohlin-Samuelson trade model …, NAFTA ought to have raised the relative earnings of low-skill workers, that is, lowered returns to skill in Mexico. Analysis …

Persistent link: https://www.econbiz.de/10013324881