Students will choose one of those articles and evaluate the article using and applying the most appropriate accounting theory relevant to the article they have chosen....

Students will choose one of those articles and evaluate the article using and applying the most appropriate accounting theory relevant to the article they have chosen.
Article:https://www.reuters.com/business/it-firm-atos-shares-slump-18-after-accounting-issues-disclosed-2021-04-01/
THEORIES Select the most appropriate theory/hypotheses from the following and apply to your chosen article. Please do not combine theories. To be clear, you are to apply only one theory to your chosen article.
Political economy or systems-based theories• Legitimacy theory• Stakeholder theory (select one branch)o Ethical (moral) brancho Managerial branch
Economics or market-based theories• Efficient market hypothesis together with Capital market research• Agency theory• Positive accounting theory (plus select one hypothesis)o Political cost hypothesiso Bonus hypothesiso Debt hypothesis