| | | | | 新闻纸行业在反倾销调查中的盈余管理 | | | 田丰,周红 | | | Jones( 1991)、Rayburn等 ( 1992 )和Magnan等 ( 1999)分别对美国、加拿大的可能获得保护的企业在反倾销调查中的盈余管理行为进行了研究 ,都得出了在这一期间 ,企业的经理人员调减应计利润的结论。本文按照他们的假设调查了中国第一起反倾销申诉案中的企业的盈余管理行为。经过分析研究 ,本文得出结论 :经理人的盈余管理行为受各种因素的制约 ,在很多情况下 ,其最终的盈余管理行为可能是难以预料的
【作者单位】：复旦大学管理学院会计系!上海200433
【关键词】：反倾销;盈余管理;新闻纸行业
【DOI】：cnki:ISSN:1001-9952.0.2000-11-006
【正文快照】：
一、研究目的 盈余管理 (见ＫａｔｈｅｒｉｎｅＳｃｈｉｐｐｅｒ,1 989;ＷｉｌｌｉａｍＳｃｏｔｔ,1 997)被定义为管理者为了使个人效用最大化或公司价值最大化而在可选会计政策内对企业财务报告进行有目的的干预。有关盈余管理的问题在近年来受到了广泛的关注。 有关反倾销调查中申诉企业盈余管理行为的研究 ,首先是Ｊｏｎｅｓ(1 991 )针对美国 5个行业2 3家公司所做的研究 ,该研究结果表明 ,样本公司在美国国际贸易委员会 (ＩＴＣ)的调查期间有明显的降低收益的盈余管理行为。此后 ,Ｒａｙｂｕｒｎ和Ｌｅｎｗａｙ(1 992 )通过对半导… | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | The Earnings Management of the Newsprint Industry During Antidumping Investigations | | | TIAN Feng;ZHOU Hong (Department of Accounting;School of Management;Fudan University;Shanghai;China;200433) | | | Jones(1991),Rayburn et al.(1992), and Magnan et al. (1999) respectively examine the earnings management of firms which would benefit from import relief during antidumping investigations in the United States and Canada. They all conclude that the managers of those firms attempt to decrease earnings through earnings management during such investigations. This study tests whether Chinese firms behave similarly in the first case of antidumping in China. Results suggest that various factors affect earnings management, and that it is possibly difficult to predict earnings management in many cases.
【Keyword】：antidumping;earnings management;newsprint industry |
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