Author(s)

Li Yue, Yang Suqin

Corresponding Author

Li Yue

ABSTRACT

Aiming to reduce the risk of financial financing and improve the reliability of financial financing, the research on the linear prediction model of financial financing reliability under earnings management model is summarized. A linear prediction model of financial financing reliability is proposed based on earnings management model. Taking the ratio of assets and liabilities and the interval of social capital financing as the constraint index, the empirical analysis model of enterprise financing decision is established, and the earnings management analysis of enterprise financial financing is carried out by using financial leverage. The linear prediction model of financial financing reliability is established by using AHP and the least square fitting method is used to realize the reliability evaluation and quantitative prediction of financial financing risk. The empirical results show that the model is reliable and accurate.

KEYWORDS

Earnings Management Model, Financial Financing, Reliability, Linear Forecasting