All of the following practices constitute good corporate governance, EXCEPT:（）
A. the firm’s financial, operating, and governance activities are reported to shareholders in a fair, accurate, and timely manner, and management acts independent of the board of directors.
B. the firm’s financial, operating, and governance activities are reported to shareholders in a fair, accurate, and timely manner, and the board of directors protects shareholder interests.
C. there are proper procedures and controls coveting management’s day-to-day operations and the firm acts lawfully in dealings with shareholders.
