美国对华光伏反倾销与盈余管理关系研究  

Research on Relationship between US Anti-dumping Measures against Chinese Photovoltaic Products and Corporate Earnings Management

作　　者：迟铮[1] 

机构地区：[1]大连外国语大学商学院

出　　处：《中国注册会计师》2018年第12期F0002-F0002,共1页The Chinese Certified Public Accountant

基　　金：2017年度辽宁省社会科学规划基金项目"基于环境成本核算的企业应对反倾销策略--以辽宁省钢铁行业为例"(L17CGL014);2018年度辽宁省自然科学基金指导计划"环保投资与国外对华反倾销关系研究";项目编号:(20180551134)

摘　　要：2012-2014年,美国对进口自中国的光伏产品接连发起两次反倾销,涉案金额高达50亿美元,给中国光伏产业发展造成极为不利的影响。反倾销申诉企业的会计收益信息是判断产业利益是否受损以及倾销是否成立的重要依据。盈余管理是影响会计信息可靠性的重要因素。本文选取美国资本市场8家光伏上市公司为样本,采用修正的Jones模型,实证检验美国首次对华光伏产品反倾销申诉企业是否存在盈余管理行为。From 2012 to 2014,the United States launched two rounds of anti-dumping measures against photovoltaic products imported from China,which involved a total amount of 5 billion USD and caused extremely adverse impacts on the Chinese photovoltaic industry.The information on accounting earnings of,the companies,which filed anti-dumping complaints is an important basis to judge whether the interest of the industry is damaged and whether the dumping behaviors exist.Earnings management is an important factor that affects the reliability of accounting information.This article chooses eight photovoltaic companies listed in the US stock markets as research samples,and uses the Modified Jones Model to empirically examine whether the companies which filed the first round of anti-dumping complaints carried out earnings management.

关 键 词：美国资本市场 盈余管理行为 反倾销申诉 会计信息可靠性 Jones模型 会计收益信息 光伏产品 涉案金额 

分 类 号：F426.61[经济管理—产业经济] F406.7F741.2