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EARNINGS PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2018
Earnings Per Share [Abstract] |
Schedule of Calculation of Earnings Per Share | The calculation of earnings (loss) per share is as follows:
|  | Year ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
Numerator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Daqo New Energy Corp. ordinary shareholders from continuing operations |  | $ | 40,783,165 |  |  | $ | 96,929,053 |  |  | $ | 61,429,750 |
Income (loss) from discontinued operations, net of tax |  |  | 2,710,591 |  |  |  | (4,087,925 | ) |  |  | (23,305,045 | )
Net income attributable to Daqo New Energy Corp. ordinary shareholders—basic and diluted |  | $ | 43,493,756 |  |  | $ | 92,841,128 |  |  | $ | 38,124,705 |
Denominator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of ordinary shares outstanding used in computing earnings per share-basic |  |  | 261,742,244 |  |  |  | 265,070,961 |  |  |  | 311,715,158 |
Plus: Dilutive effects of share options |  |  | 3,075,511 |  |  |  | 6,020,839 |  |  |  | 6,346,349 |
Dilutive effects of RSUs |  |  | - |  |  |  | 1,834,519 |  |  |  | 7,444,828 |
Weighted average number of ordinary shares outstanding used in computing earnings per share—diluted |  |  | 264,817,755 |  |  |  | 272,926,319 |  |  |  | 325,506,335 |
Basic earnings per share-continuing operations |  | $ | 0.16 |  |  | $ | 0.37 |  |  | $ | 0.19 |
Basic earnings (loss) per share-discontinued operations |  | $ | 0.01 |  |  | $ | (0.02 | ) |  | $ | (0.07 | )
NET INCOME ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE—Basic |  | $ | 0.17 |  |  | $ | 0.35 |  |  | $ | 0.12 |
Diluted earnings per share-continuing operations |  | $ | 0.15 |  |  | $ | 0.35 |  |  | $ | 0.19 |
Diluted earnings (loss) per share-discontinued operations |  | $ | 0.01 |  |  | $ | (0.01 | ) |  | $ | (0.07 | )
NET INCOME ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE—Diluted |  | $ | 0.16 |  |  | $ | 0.34 |  |  | $ | 0.12 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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