Research Article
Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models
| Variables | Mean | Std. dev. | Min | Max |
| |DA| | 0.0787586 | 0.1422875 | 0 | 2.8347 | REM | −0.0121829 | 0.2007963 | −1.7549 | 2.8589 | Share proportion of the largest shareholder | 30.8848800 | 12.2357400 | 4.08 | 81.1 | The proportion of state-owned shares | 0.1820544 | 1.4169230 | 0 | 29.95 | The legal person shareholding ratio | 0.0705015 | 0.1497494 | 0 | 0.8216 | The condition of one person taking the chairman of the board and the general manager | 0.4338041 | 0.4957081 | 0 | 1 | Proportion of the independent directors | 38.5460900 | 5.5476830 | 20 | 60 | Number of the directors | 7.8595260 | 1.4069040 | 4 | 13 | The shareholding ratio of members of the board of supervisors | 0.0045202 | 0.0132673 | 0 | 0.154289 | The company size | 21.4498200 | 0.8055828 | 19.20553 | 25.11152 | Return on the equity | 0.0056593 | 0.8427084 | −22.5441 | 0.749911 | The asset-liability ratio | 0.3297066 | 0.1821164 | 0.011054 | 1.685267 | Total size of supervisors | 3.0654080 | 0.3916420 | 0 | 6 |
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