自由现金流量假说检验:审计收费视角被引量：8

A Test of the Free Cash Flow Hypothesis: Audit Fees Perspective

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摘要本研究在控制相关变量下,采用非金融上市公司面板数据,应用混合回归和固定效应回归实证检验自由现金流量和审计收费之间的关系,从审计收费角度检验自由现金流量假说。本研究提供的经验数据表明,自由现金流量和审计收费显著正相关,验证了自由现金流量假说。 After controlling for related variables, adopting non-financial listed companies panel data, the study applies pooled regression and fixed effects regression to examine empirically the relationship between free cash flow and audit fees, tests the free cash flow hypothesis from audit fees perspective. The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.

作者肖作平

机构地区清华大学经济管理学院

出处《南开管理评论》 CSSCI 2006年第2期19-23,共5页 Nankai Business Review

基金国家自然科学基金资助项目(70472048) 中国博士后科学基金资助项目(2005038065)

关键词自由现金流量假说审计收费面板数据 Free Cash Flow Hypothesis Audit Fees Panel Data

分类号 F224 [经济管理—国民经济]

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参考文献33

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