Research On The Relationship Between Wnership Structure And Correction Of The Annals Information In Listed Companies

With the development of the securities market,in recent years, annual financial reports frequently appeared in more and more listed companies. That is, the supplement and the correction in the form of temporary announcement or accounting errors after formal's annual report.In a sense, this suggests that there are some careless mistakes in the annals report before. What's more, this may indicate some managers' intentional behavior (intention of delaying the adverse events and slowing down the adverse effect of those events).The requent release of modified announcement by the listed companies inevitablely affects the integrity of our information. Aiming at the company's annual report correction, based on the related theory, this paper works on the close relationship between the ownership structure and the annual report correction in listed companies, to reduce the risk of annual reports correction, and then improve our country's accounting information disclosure system.This paper is divided into five parts:1, explain the author's purpose and related subject research background, put forward the theory and practice significance under the guiding research; 2, literature review, we review some definitions,for example share buybacks and equity concentration,and summarizes the paper as the theoretical basis of future research; 3, propose the research hypotheses and the author's own research thought and main research methods; 4, empirical analysis:the author put forward the reasonable selection of samples and related variables based on the assumption, we choose the samples and variable basis, and do the descriptive statistics, Logist univariate analysis and regression analysis to the related samples, and draw the conclusion: state-owned shares and the share concentration ratio, and share ratio between degree of ownership balance and annual revision of the relationship between information is significant positive correlation, and 5% of significant correlation level; the management whether shareholding with annual information and the share ratio are negatively related to the modified, but not through the significant test.5, put forward some suggestions based on the conclusion, and point out some research limitations that exist in the paper.