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acr-robustness

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Use when building the robustness section for a 《会计研究》 (Accounting Research) manuscript — replacing accounting measures with alternatives, adding governance / institutional controls, placebo tests, and endogeneity follow-ups — so the main result survives an accounting referee's scrutiny. Use after mechanism is settled.

Accounting-Research-Skills/skills/acr-robustness/SKILL.md

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# 稳健性与敏感性（acr-robustness）

## 触发时机

- 主结果只跑了一种度量、一套控制变量
- 没替换会计度量、没控治理/制度变量
- 内生性只在主表处理，未做后续敏感性
- 审稿人质疑"结果是否对度量/设定敏感"

## 本刊稳健性的四个支柱

1. **替换会计度量**：主度量换替代（如 DA 换真实盈余管理、C-Score 换 Basu、披露指数换文本指标），结论不变
2. **控制治理与制度变量**：加入股权集中、两职合一、机构持股、产权性质、地区市场化、行业×年度固定效应，排除遗漏变量
3. **安慰剂/伪检验**：随机处理时点、随机处理组、伪事件、错位样本
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