Empirical Study Of The Company Governance Structure Influence On The Effect Of Accounting Information Evidence For Enterprises’Countermeasures To Anti-dumping

Abstract:Company governance structure is the core guarantee element to improve effectiveness of the response to anti-dumping accounting information, directly affect the efficiency and effectiveness of accounting evidence and accounting defense as well as ruling of anti-dumping cases. Therefore, research on effectiveness of the accounting information evidence responding to anti-dumping from the visual angle of corporate governance structure is not only the objective requirement of improving the level to deal with anti-dumping, but also has important theoretical value and practical significance for expanding accounting theory and improving anti-dumping strategy support system in our country.Firstly, the dissertation carried out a statistical analysis on China’s anti-dumping investigations in recent years, expounds the research background and significance of this thesis, and determined the framework and research methods. Then, combining with the theory of evidence law, the accounting information decision usefulness, the principal-agent theory and stakeholder theory,the dissertation analyzed the theoretical basis. Secondly the dissertation analyzed the requirements of accounting information evidence content and quality in the anti-dumping investigation. And analyzed the requirements of the corporate governance structure to achieve accounting information evidence effect,and the mechanism of corporate governance structure influence the accounting information evidence effect. On this basis, using the multivariate regression model,the dissertation did empirical research on the corporate governance structure influencing the effect of accounting information evidence responding to anti-dumping, empirical results show that:the proportion of state-owned shares is negatively related to the effect of accounting information evidence responding to anti-dumping; the first shareholder’s shareholding and accounting information evidence effect responding to anti-dumping is inverted u-shaped relationship; the board annual meeting frequency is positively related to accounting information evidence effect responding to anti-dumping; the chairman and general manager of the joining together of two post is negatively related to the effect of accounting information evidence responding to anti-dumping. Finally, combining the empirical conclusions, put forward policy recommendations to improve the effect of accounting information evidence responding to anti-dumping.