题目：上市公司盈余管理与审计意见关系的实证研究——基于深市上市公司进行研究目录摘要..............................................................................................................................................1关键词..........................................................................................................................................1Abstract......................................................................................................................................1KeyWords....................................................................................................................................2前言..............................................................................................................................................21理论基础与文献综述...............................................................................................................31.1概念界定............................................................................................................................31.2理论基础............................................................................................................................31.2.1委托代理理论.................................................................................................................................31.2.2信息不对称理论..............................................................................................................................41.3文献综述............................................................................................................................41.3.1盈余管理的相关研究......................................................................................................................41.3.2审计意见的相关研究......................................................................................................................51.3.3盈余管理和审计意见的关系的相关研究......................................................................................61.3.4文献评述.........................................................................................................................................62理论分析及研究假设...............................................................................................................63研究设计...................................................................................................................................73.1样本选择与数据来源........................................................................................................73.2变量选取............................................................................................................................73.2.1解释变量：操控性应计利润率的绝对值......................................................................................73.2.2被解释变量：审计意见类型..........................................................................................................73.2.3控制变量.........................................................................................................................................73.3模型构建.........................................................................................................................84实证结果分析..............................................
