The interaction between the flow field and the sound field is responsible for the sound absorption at perforated acoustic liners with bias flow and has to be investigated contactlessly. Based on the optically measured flow velocity spectrum, an energy analysis was performed. As a result, the generation of broadband flow velocity fluctuations in the shear layer surrounding the bias flow caused by the flow sound interaction has been observed. In addition, the magnitude of this acoustically induced flow velocity oscillation exhibits a correlation with the acoustic dissipation coefficient of the bias flow liner. This supports the assumption that an energy transfer between the flow field and the sound field is responsible for the acoustic damping.