Research Article

Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models

Table 1

Descriptive statistics.

VariablesMeanStd. dev.MinMax

|DA|0.07875860.142287502.8347
REM−0.01218290.2007963−1.75492.8589
Share proportion of the largest shareholder30.884880012.23574004.0881.1
The proportion of state-owned shares0.18205441.4169230029.95
The legal person shareholding ratio0.07050150.149749400.8216
The condition of one person taking the chairman of the board and the general manager0.43380410.495708101
Proportion of the independent directors38.54609005.54768302060
Number of the directors7.85952601.4069040413
The shareholding ratio of members of the board of supervisors0.00452020.013267300.154289
The company size21.44982000.805582819.2055325.11152
Return on the equity0.00565930.8427084−22.54410.749911
The asset-liability ratio0.32970660.18211640.0110541.685267
Total size of supervisors3.06540800.391642006