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Empirical Study of Accounting Information Quality Affecting Factors for Enterprises' Countermeasures to Anti-dumping
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    Abstract:

    We divided accounting information quality affecting factors for enterprises' countermeasures to anti-dumping into six dimensions and constructed structural equation models of factors through field interviews. Then, we did empirical tests on the reliability and influence of each factor based on 231 valid samples. The empirical results have shown that the direct influence degree of accounting officers' professional abilities ranks first, followed by the information acquisition capabilities, accounting government capabilities, China's accounting standards internationalization and the independent audit level outside the enterprises. The Composite Index of enterprises' obtaining information through the internet on the accounting information quality also reaches the 0.5 level, which have shown that the set of six-dimensional factors influence significantly accounting information quality affecting factors for enterprises' countermeasures to anti-dumping.

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