IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v33y2024i5p1841-1866.html
   My bibliography  Save this article

Uniform Standards, Information Quality, and Capital Flows

Author

Listed:
  • Lin Nan
  • Chao Tang

Abstract

This paper examines the impact of uniform standards from economies' perspective in the presence of capital crunches. We show that converting to uniform standards has a positive marginal productivity effect to each economy by facilitating capital flows across economies and improving investment efficiency. However, converting to uniform standards also has an information quality effect that may bring a positive or a negative impact on an economy's expected output, depending on the severity of capital crunch and the information quality of the economies. In addition, there is a capital endowment effect, which positively affects an economy with a low capital endowment, but negatively affects an economy endowed with plentiful capital. Our analysis indicates that these effects jointly determine the overall impact of converting to uniform standards on an economy.

Suggested Citation

  • Lin Nan & Chao Tang, 2024. "Uniform Standards, Information Quality, and Capital Flows," European Accounting Review, Taylor & Francis Journals, vol. 33(5), pages 1841-1866, October.
    • Handle: RePEc:taf:euract:v:33:y:2024:i:5:p:1841-1866
    DOI: 10.1080/09638180.2023.2209132
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180.2023.2209132
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180.2023.2209132?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:33:y:2024:i:5:p:1841-1866. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.