期刊文献+

自由现金流量、长期负债比例与审计费用的关系

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摘要 本文采用实证研究方法,从代理成本的角度检验了自由现金流量、长期负债和审计定价之间的关系,并得出以下结论:自由现金流量越多,审计费用越高;长期负债比例越高,自由现金流量对审计费用的影响越小。
作者 吕伟
出处 《财会月刊(中)》 2007年第6期61-62,共2页 finance and accounting monthly
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二级参考文献28

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