| 自由现金流量假说检验:审计收费视角 |
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| 引用本文： | 肖作平. 自由现金流量假说检验:审计收费视角[J]. 南开管理评论, 2006, 9(2): 19-23 |
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| 作者姓名： | 肖作平 |
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| 作者单位： | 清华大学经济管理学院 |
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| 基金项目： | 中国科学院资助项目;中国博士后科学基金 |
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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。
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| 关 键 词： | 自由现金流量假说 审计收费 面板数据 |
A Test of the Free Cash Flow Hypothesis: Audit Fees Perspective |
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| Xiao Zuoping. A Test of the Free Cash Flow Hypothesis: Audit Fees Perspective[J]. Nankai Business Review, 2006, 9(2): 19-23 |
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| Authors: | Xiao Zuoping |
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| Affiliation: | Xiao Zuoping |
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| Abstract: | After controlling for related variables, adopting non-finan- cial 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 hy- pothesis 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. |
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| Keywords: | Free Cash Flow Hypothesis Audit Fees Panel Data |
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