These summaries should addressthe following questions:1. Name of author(s)/journal/year2. Research questions.3. Motivation of paper (i.e., why do we care?).4. theoretical underpinning.5. Methodology (i.e., data, statistical modeling “dependent and independent variables”) andResearch hypothesis. *6. Results and conclusion.7. Strengths and weaknesses of the paper/empirical methodology8. What other related interesting questions can you think of?*Identify the dependent and independent variables – both theoretical and operational using the“Libby Boxes” when appropriate (See Appendix A).(2 pages,including the Libby box summary as indicated in Appendix B). Please read the below article toget a better understanding of the Libby box: Libby, R., Bloomfield, R., and Nelson, M. (2002).Experimental Research in Financial Accounting.