中南大学学报：社会科学版
中南大學學報：社會科學版
중남대학학보：사회과학판
Journal of Central South Huiversity: Social Science
2015年
2期
101~108
,共null页
会计稳健性 资本结构 反倾销涉案企业 BASU模型 ACF模型
會計穩健性 資本結構 反傾銷涉案企業 BASU模型 ACF模型
회계은건성 자본결구 반경소섭안기업 BASU모형 ACF모형
accounting conservatism; capital structure; anti-dumping involved enterprises; BASU model; ACF model
以2002-2013年我国遭遇反倾销指控的82家上市公司为研究样本，实证检验了反倾销涉案上市公司资本结构属性对其会计稳健性的影响。结果表明：债务资本比率与股本资本比率能显著提高会计稳健性水平，而留存收益资本比率会弱化会计稳健性；涉案企业的会计稳健性水平对反倾销指控的反应敏感，遭遇反倾销指控后资本结构属性对会计稳健性的影响更加显著。这一研究结论对反倾销涉案企业优化资本结构、提高反倾销会计信息证据效力及构建反倾销会计战略具有重要启示意义。
以2002-2013年我國遭遇反傾銷指控的82傢上市公司為研究樣本，實證檢驗瞭反傾銷涉案上市公司資本結構屬性對其會計穩健性的影響。結果錶明：債務資本比率與股本資本比率能顯著提高會計穩健性水平，而留存收益資本比率會弱化會計穩健性；涉案企業的會計穩健性水平對反傾銷指控的反應敏感，遭遇反傾銷指控後資本結構屬性對會計穩健性的影響更加顯著。這一研究結論對反傾銷涉案企業優化資本結構、提高反傾銷會計信息證據效力及構建反傾銷會計戰略具有重要啟示意義。
이2002-2013년아국조우반경소지공적82가상시공사위연구양본，실증검험료반경소섭안상시공사자본결구속성대기회계은건성적영향。결과표명：채무자본비솔여고본자본비솔능현저제고회계은건성수평，이류존수익자본비솔회약화회계은건성；섭안기업적회계은건성수평대반경소지공적반응민감，조우반경소지공후자본결구속성대회계은건성적영향경가현저。저일연구결론대반경소섭안기업우화자본결구、제고반경소회계신식증거효력급구건반경소회계전략구유중요계시의의。
By taking China＇s 82 listed companies which encountered anti-dumping charges in 2002--2013 as research samples, the essay empirically tests the effect of the capital structure property of anti-dumping involved enterprises on the accounting conservatism. The results show that debt to equity ratio and equity capital ratio can significantly improve the level of accounting conservatism, that the retained earnings ratio will weaken the accounting conservatism., that the involved companies＇ accounting conservatism levels are sensitive to the anti-dumping charges, and that capital stmctuxe properties have more significant effect on accounting conservatism after companies encountered anti-dumping charges. Such conclusions are of important significance for anti-dumping involved enterprises to optimize capital structure, to improve the evidence effectiveness of anti-dumping accounting information, and to build anti-dumping accounting strate~~_
