The analysis chapter is the most important because it addresses the objectives and attempts to answer the research questions you have set out earlier. You should use the results to give meaning to the data and interpret your findings. The analysis chapter should also consider the extent to which your findings are consistent with prior research which you have evaluated in the literature chapter. It is essential that in this chapter you focus on the main proposition of the thesis as you write this chapter so there is a clear evidence of the issues being addressed. Here are my research questions: 1- What is the proportion of Firm disclosing APM? 2- Are they similar throughout the sector? 3- What is the tendency for Firm in disclosing APM? 4- What are the reconciling items used between APM and IFRS metrics?