Research Article

The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

Table 5

The results of between-group estimator.

Number of obs = 1,815Number of groups = 165
Group variable: Co,R-sq:
Obs per group:min = 11
Within = 0.8802Between = 0.9672
Avg = 11.0Max = 11
F (6,158) = 777.51Overall = 0.8871
Sd (u i + avg (e i.)) = 0.0188445Prob > F = 0.0000

ytCoef.Std. err.t(95% conf. Interval)
−51698802796931−1.850.066−1.07e + 07354316.1
−0.17185960.0124933−13.760.000−0.196535−0.1471842
−0.00353540.007921−0.450.656−0.01918010.0121093
1.0811160.026956440.110.0001.0278741.134357
−0.00193890.0032112−0.600.547−0.00828130.0044035
0.111970.008543413.110.0000.09509590.1288441
Cons0.00605120.00377941.600.111−0.00141350.0135159