Malicious Errors Research On Corporate Governance Of Listed Companies

In recent years,the listed company prophase error correction phenomenon is increasing frequently, especially some listed company for some motivation and intentionally occurred early mistakes corrected. Early mistakes corrected, especially significant prophase error correction; it is more accurate for external financial reports users, real and objective of accounting information, in order to ensure the shareholders and the benefit of other stakeholders. But recent prophase errors in the current situation, the prophase error correction is not only the negligence and error of the accounting personnel technology, but more of the listed company's internal corporation governance system imperfect. So, to eliminate fundamentally the motivated prophase mistake, corporate governance of the relevant factors research is valuable. In this paper, the research on the basis of early mistakes by motivation can be divided into fixed type (no mistake unconsciously errors) and malicious mistakes (bad dynamic models), and combining previous mistakes in the field of study explores the prophase errors in this reason, Then in corporate governance theory was put forward on the basis of this empirical hypothesis, econometrics Eviews software regression analysis, draw the conclusion of the paper. This paper empirical conclusions are as follows: the audit committee of the board of supervisors, and scale assumption, hypothesis earnings quality hypothesis and listed companies more positive correlated; malicious mistake Executive the shareholding assumption, asset-liability ratio hypothesis the size of the board hypothesis and listed company malicious error correction positive correlation. Based on corporate governance and early mistakes the theory research and empirical analysis, some Suggestions to the problem, such as establishing effective audit committee, establishing suitable situation "Lord bank" mechanism.