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Notice of Retraction: Free cash flow and overinvestment - An empirical evidence from China securities market

  • Jian Jianhui*
  • , Zhongfu Yu
  • , Pinglin He
  • *此作品的通讯作者
  • North China Electric Power University

科研成果: 书/报告/会议事项章节会议稿件同行评审

摘要

Because of principal-agent relationship between managers and shareholders, managers' opportunism often leads to overinvestment in the presence of free cash flow. This paper proves that there is a significantly positive correlation between overinvestment and free cash flow in China's listed companies from the year 2003 to 2005 by empirical method, which is consistent with agency cost explanations. The empirical analysis uses an accounting based framework to measure the free cash flow and overinvestment.

源语言英语
主期刊名Proceedings - International Conference on Management and Service Science, MASS 2009
出版商IEEE Computer Society
ISBN(印刷版)9781424446391
DOI
出版状态已出版 - 2009
已对外发布
活动International Conference on Management and Service Science, MASS 2009 - Wuhan, 中国
期限: 20 9月 200922 9月 2009

出版系列

姓名Proceedings - International Conference on Management and Service Science, MASS 2009

会议

会议International Conference on Management and Service Science, MASS 2009
国家/地区中国
Wuhan
时期20/09/0922/09/09

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