上市公司年报审计意见信息含量分析——基于投资者视角-analysis on information content of audit opinions in annual reports of listed companies - based on investors perspective.docxVIP

目录1引言.................................................................................................................................11.1研究背景和意义......................................................................................................11.2文献综述..................................................................................................................31.2.1国外文献综述...................................................................................................31.2.2国内文献综述...................................................................................................51.2.3对已有研究的评价...........................................................................................61.3研究方法..................................................................................................................61.4研究思路与主要内容..............................................................................................71.4.1研究思路...........................................................................................................71.4.2主要内容.............................................................................................................71.5创新和不足..............................................................................................................81.5.1创新...................................................................................................................81.5.2不足...................................................................................................................92研究的理论基础及相关概念............................................................................................92.1相关理论....................................................................................................................92.1.1委托代理理论...................................................................................................92.1.2信息理论.........................................................................................................102.1.3证券市场有效性及投资者