Jones( 1991)、Rayburn等 ( 1992 )和Magnan等 ( 1999)分别对美国、加拿大的可能获得保护的企业在反倾销调查中的盈余管理行为进行了研究 ,都得出了在这一期间 ,企业的经理人员调减应计利润的结论。本文按照他们的假设调查了中国第一起反倾销申诉案中的企业的盈余管理行为。经过分析研究 ,本文得出结论 :经理人的盈余管理行为受各种因素的制约 ,在很多情况下 ,其最终的盈余管理行为可能是难以预料的 Jones (1991), Rayburn et al. (1992) and Magnan et al. (1999) studied earnings management behavior of anti-dumping investigations in potentially protected companies in the United States and Canada respectively, and concluded that in the meantime, Managers reduce accrued profits conclusion. Based on their assumptions, this paper investigates the earnings management practices of enterprises in China’s first anti-dumping complaint case. After analyzing and researching, the paper concludes that the manager’s earnings management behavior is constrained by various factors and in many cases, the ultimate earnings management behavior may be unpredictable