Agent Skills
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tar-theory-development
GitHub针对TAR论文，构建经济机制与预测。适用于缺乏逻辑关联、HARKing风险或需推导均衡模型的场景。涵盖档案、分析与实验三大路径，强调明确摩擦与渠道，确保预测基于显式经济理论而非机械回归。
Trigger Scenarios
预测仅为无逻辑的简单关联
存在事后拟合假设(HARKing)风险
需要建立分析模型及比较静态
中介渠道未建模或被质疑为机械关系
Install
npx skills add brycewang-stanford/Awesome-Journal-Skills --skill tar-theory-development -g -y
SKILL.md
Frontmatter
{
"name": "tar-theory-development",
"description": "Use when the economic mechanism, analytical model, or predictions are the bottleneck for a The Accounting Review (TAR) manuscript — articulating why an accounting effect occurs and deriving testable predictions or model propositions. Builds the argument; it does not design identification (tar-methods) or run the estimation (tar-data-analysis)."
}
Mechanism & Model Development (tar-theory-development)
When to trigger
- Predictions read as bald associations ("disclosure X relates to outcome Y") with no economic logic
- You have archival results and are tempted to write predictions around them (HARKing risk)
- An analytical paper needs a clean model, equilibrium, and comparative statics
- Mediating channels (information asymmetry, agency costs, real effects) are claimed but not modeled
- A reviewer says "the prediction is mechanical," "what is the friction?", or "why would this hold?"
The TAR theory bar
TAR is open to all methods, but it does not publish atheoretical regressions. Whether the paper is archival, experimental, or analytical, every prediction must rest on an explicit economic mechanism — typically an information friction (asymmetric information, adverse selection, moral hazard), an agency conflict, a contracting or monitoring force, a processing/attention constraint, or a real-decision channel through which accounting information changes behavior. Name the friction and the channel verb (reduces information asymmetry, tightens monitoring, relaxes a covenant, disciplines investment, deters tax aggressiveness).
The three theory lanes at TAR
- Archival/empirical: derive directional predictions from accounting and information economics (disclosure theory, earnings-management incentives, audit-quality demand, conservatism, tax-avoidance trade-offs). Predictions are written before estimation; the data test them.
- Analytical/modeling: state primitives (players, information structure, payoffs), solve for equilibrium, and present propositions with proofs and comparative statics that yield testable or normative implications for accounting (optimal disclosure, signaling, the demand for conservatism, audit effort, performance measurement). Keep assumptions minimal and defend each.
- Experimental/behavioral: ground hypotheses in psychology and accounting theory (judgment, motivated reasoning, professional skepticism, investor processing) where archival data cannot isolate the mechanism; the experiment manipulates the construct to establish the channel directly.
Building a prediction (the mechanism chain)
- Setting & construct — the accounting object (disclosure, accrual, audit, tax position) and the institutional setting that makes it bite.
- Friction — the information or agency friction the accounting acts on.
- Channel — the economic process linking the construct to the outcome (pricing, contracting, real investment, litigation, reputation, regulatory enforcement).
- Direction & form — sign, and whether monotone, non-monotone, or conditional.
- Cross-section / boundary — where the effect strengthens or reverses, and why economically.
For analytical papers specifically
- Make the information structure explicit (who knows what, when).
- Prove propositions; do not assert equilibrium properties.
- Translate comparative statics into empirical predictions or policy implications an accounting reader cares about; a model with no accounting payoff is a math paper.
Checklist
- Every prediction rests on a named friction and channel, not a mechanical correlation
- The relevant accounting/information-economics theory is invoked through its logic, not a citation
- Archival predictions were fixed before estimation (no HARKing)
- Analytical claims are stated as proven propositions with comparative statics
- Cross-sectional/boundary predictions have an economic reason
- At least one alternative explanation is named and will be tested or modeled out
Anti-patterns
- HARKing: writing predictions to match the regression output after the fact.
- Mechanical predictions: a sign that follows from accounting identities, not economics.
- Borrowed friction: invoking "information asymmetry" with no account of how it operates here.
- Model without payoff: an elegant equilibrium with no accounting implication.
- Channel by proxy: asserting a real-effects channel the design cannot distinguish from pricing.
Output format
【Lane】archival / analytical / experimental
【Friction】information asymmetry / agency / attention / contracting ...
【Prediction P1 (focal)】construct → channel → outcome; direction/form
【Prediction P2 (channel/mediation)】...
【P3+ (cross-section/boundary)】... economic reason
【Analytical only】propositions proven? comparative statics stated? yes/no
【Rival explanation】named + how it will be ruled out
【Next step】tar-literature-positioning, then tar-methods
Version History
- 1839142 Current 2026-07-05 14:29
