Why this theory really motivate this relationship in Large

You need to mention why this hypothesis important.
Reduce amount of information but with _clear information_
There is a huge missing literature such as speed of adjustment
You must enclose classic papers
You need to be clear what is the message of tables like tangibility in std (small) , td Ltd (medium) , td Ltd (large).
You need very strong theortical and explanation
Your interpretation must to be clear how is related to the literature.
Why this theory really motivate this relationship in SMEs
Why this theory really motivate this relationship in Large
You need stories for SMEs and large. The stories is missing