Why is this article interesting/important? What is/are the research problem(s)/question(s) and the corresponding: Accounting and Finance Research Paper, ABS, UK

Why is this article interesting/important?
What is/are the research problem(s)/question(s) and the corresponding hypothesis(es)?
What theory or theoretical framework underpins the research?
What is the key motivating literature on which the study depends?
Which research method(s) has been chosen that is how have the results been analyzed?
How has the sample been selected?
How have the questions of validity been addressed?
What are the findings?
What are the conclusions and recommendations; are they consistent with the findings?

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