Network Data Mining Application in Earnings Management of Private Holding Enterprise: An Empirical Analysis Based on Multiple Regression Model

Abstract

Efficient processing platform can effectively analyze massive data, strong support for data mining algorithms and data visualization. In this paper, the authors use the new path of integration earnings management way and earnings management direction to study the relationship between China’s listed companies’ ownership structure and earnings management. The results found that: private holding company's earnings quality the pressure is far greater than the state-owned holding company; negative earnings management private holding company level was significantly lower than the state-owned holding company; U-shaped relationship between ownership concentration and earnings management, moderate concentration of ownership in favor of reducing the level of earnings management. Accordingly, aspects of equity nature, are intended to promote the development direction of mixed ownership in line with our national interests; the controlling stake in moderate levels of concentration of ownership structure another sign of deepening reform success.