首先，本文介绍了自由现金流量以及自由现金流量假说，并系统地总结了相关文献；
Firstly, this paper introduces the concept of free cash flow and the free cash flow hypothesis;
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。
The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.
本研究提供的经验证据表明： （1）自由现金流量和审计费用显著正相关，验证了自由现金流量假说；
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
应用推荐