Individual skill
tar-theory-development
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).
The-Accounting-Review-Skills/skills/tar-theory-development/SKILL.md
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- Last checked
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# 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