This paper selects 24 list companies that apply antidumping investigations in Shanghai Stock Exchange and Shenzhen Stock Exchange act as investigative sample.

• 本文选取在上海证券交易所和深圳证券交易所上市的24家申请反倾销调查的公司为研究样本,对其在商务部反倾销调查立案当年及其前后是否采取了盈余管理行为进行了实证检验。