Evidence map›Paper›PMID 35586097›Full record

ArticleComputational intelligence and neuroscience2022

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

Dian Jia, Ruixiang Xue

Abstract read
In one paragraph

Article in Computational intelligence and neuroscience, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it
0cells of the map it votes in
1citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

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2 · The registry

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3 · Its place in the literature

Who cites it

1 citing paper in PubMed.

  1. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

2 authors.

Dian JiaSchool of Economics and Management, Qinghai Minzu University, Xining 810007, Qinghai, China.ORCID https://orcid.org/0000-0002-9536-3319
Ruixiang XueSchool of Economics and Management, Qinghai Minzu University, Xining 810007, Qinghai, China.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

This study, based on 2011-2020 China's listed companies on GEM as research samples, introduces the BPNN (BP neural network) and GBDT (Gradient Boosting Decision Tree) model into the research of the relationship between internal governance and earnings management, which will be comparatively analyzed with the empirical results of the traditional multiple linear regression model, so as to study its validity and predictive power in the earnings' management research field. The results show the following. (1) The matching effect of the multiple linear regression model is poor in the analysis of GEM, with a high rate of experimental data distortion. However, the prediction ability of BPNN and gradient lifting tree model is much better than that of the multiple linear regression model. (2) The gradient lifting tree model is comparatively more suitable for the study of accrual earnings' management, while BP neural network is more suitable for the study of real earnings' management. Through the above research, new ideas will be provided for the application research of machine learning in the future.

Indexed as

Machine LearningNeural Networks, ComputerChina

Identifiers

PMID35586097
PMCPMC9110129

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.