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China-US trade dispute investigations and corporate earnings management strategy 被引量:5
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作者 Dongdong Li Fan Shi Kemin Wang 《China Journal of Accounting Research》 2020年第4期339-359,共21页
This paper studies Chinese firms’earnings management strategy in response to the trade dispute investigations initiated by the U.S.from 2001 to 2018.This topic is important given the increasingly severe international... This paper studies Chinese firms’earnings management strategy in response to the trade dispute investigations initiated by the U.S.from 2001 to 2018.This topic is important given the increasingly severe international trade environment and the significant influence of macro economy on financial reporting.We find that firms affected by the U.S.-initiated trade dispute investigations engage in more upward earnings management.Additionally,the result is more pronounced in firms with a more negative market reaction around the announcement of the investigations.Cross-sectional tests provide evidence that the positive relation is stronger among firms whose U.S.operating revenue and management ownership is high,firms in provinces with weak investor protection,and firms that performed well one year after initiation of the investigations.Moreover,investors react positively to the earnings management by the affected firms.Our results are robust to a variety of sensitivity checks.Overall,our findings suggest that companies will manage their earnings upward to mitigate the negative impacts of the U.S.-initiated trade dispute investigations. 展开更多
关键词 China-US trade disputes Earnings management Market valuation
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Will China-U.S. Trade Disputes Diminish?
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作者 Lan Xinzhen 《Beijing Review》 2016年第44期48-48,共1页
A World Trade Organization (WTO) panel report published on October 19 has ruled that the United States violated WTO rules in 13 antiumping measures imposed on imports from China. China's Ministry of Commerce welcom... A World Trade Organization (WTO) panel report published on October 19 has ruled that the United States violated WTO rules in 13 antiumping measures imposed on imports from China. China's Ministry of Commerce welcomed the ruling and urged the United States to respect the decision and rectify its trade remedies in order to ensure a fair international trade environment. 展开更多
关键词 WTO trade disputes Diminish Will China-U.S
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An Introduction to Domain Name Dispute Resolution Center of China International Economic and Trade Arbitration Commission (CIETAC)
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《China's Foreign Trade》 2002年第7期5-5,共1页
关键词 CIETAC An Introduction to Domain Name dispute Resolution Center of China International Economic and trade Arbitration Commission
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Sanctions Are No Panacea
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作者 Cheng Xiaohe 《Beijing Review》 2016年第50期20-21,共2页
The UN Security Council is faced with a tricky North Korea’s ongoing nuclear and ballistic missile programs,and the consequent decision by South Korea to deploy the Terminal High Altitude Area Defense(THAAD)system,ha... The UN Security Council is faced with a tricky North Korea’s ongoing nuclear and ballistic missile programs,and the consequent decision by South Korea to deploy the Terminal High Altitude Area Defense(THAAD)system,have constituted asignifcant challenge to peace and stability in Northeast Asia. 展开更多
关键词 missile Northeast deploy faced Korea peace challenge aimed trading dispute
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