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

Table 2

The results of linear regression analysis.

Variables	|DA|			REM
	Coef.	t	P > t	Coef.	t	P > t
Share proportion of the largest shareholder	−0.00062	−2.39	0.017	−5.7E − 05	−0.16	0.874
The proportion of state-owned shares	−0.00024	−0.11	0.912	0.002611	0.87	0.383
The legal person shareholding ratio	0.024021	1.18	0.238	0.055345	1.95	0.051
The condition of one person taking the chairman of theboard and the general manager	0.003023	0.49	0.621	0.006022	0.71	0.48
Proportion of the independent directors	−0.00057	−0.79	0.427	−0.00058	−0.57	0.567
Number of the directors	−0.00093	−0.32	0.748	0.001601	0.4	0.691
The shareholding ratio of members of the board of supervisors	−0.2949	−1.27	0.204	−0.13363	−0.41	0.68
The company size	−0.00554	−1.33	0.184	0.0047	0.81	0.418
Return on the equity	−0.01501	−4.15	0	−0.00502	−0.99	0.32
The asset-liability ratio	0.060572	3.17	0.002	0.215889	8.1	0
Total size of supervisors	0.01993	2.55	0.011	−0.00272	−0.25	0.803
_Cons	0.163024	1.66	0.097	−0.17102	−1.25	0.212