Research On The Quality Of Financial Information Disclosure Of Listed Companies From The Perspective Of Corporate Governance

At present,the frequency of financial fraud and financial fraud in China's listed companies is relatively high.The main reason for this phenomenon lies in the fact that the quality of financial information disclosure fails to meet the standards and misleads users of financial information,which seriously damages the interests of investors and creditors,plunges listed companies into a crisis of trust and seriously damages the healthy development of listed companies and even the capital market.In the process of research,this paper uses the research method of empirical analysis to explore the mutual influence between corporate governance and the quality of financial information disclosure of listed companies,tries to summarize which corporate governance factors can affect the quality of financial information disclosure of listed companies,and puts forward targeted suggestions on corporate governance to improve the quality of financial information disclosure.First of all,this paper expounds the relevant theories of corporate governance and financial information disclosure,and summarizes the relevant literature at home and abroad.Secondly,it analyzes the existing financial information disclosure problems of listed companies in China's capital market and describes the theoretical impact of corporate governance on financial information disclosure.After that,the research samples and control samples were collected,and then the descriptive statistics and difference test analysis were used to compare whether there were significant differences between the two groups of sample data,and the related models were constructed to carry out Logistic analysis on the impact of corporate governance on financial fraud.The empirical results show that there is a significant positive correlation between ownership concentration(the largest proportion of shareholders)and financial fraud in listed companies.Finally,this paper puts forward corresponding suggestions and countermeasures on how to improve the quality of financial information disclosure of listed companies,including optimizing the ownership structure,perfecting the supervision system of the supervision department,increasing supervision and strengthening the supervision role of intermediary organizations.