Briefly describe the methods (design, participants,
materials, procedure, what was
manipulated [independent variables], what was measured [dependent variables],
how data were analyzed.

Describe the results. Were they significant?

Explain the key implications of the results. Avoid
overstating the importance of
the findings.

The results, and the interpretation of the results,
should relate directly to the
hypothesis.

applying these steps as in the order of the article( introduction,capital structure theories,Related literature and research hypotheses,research method and data, empirical results conclusion)