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acr-measurement

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Use when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.

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

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# 会计度量构造（acr-measurement）

## 触发时机

- 直接用现成指标（如 DA、KV 指数）却不交代如何估计/分年分行业
- 盈余管理只用单一代理变量，无替代度量
- 度量的样本、估计窗口、回归设定、缩尾未说明
- 审稿人质疑"度量不规范 / 不可复现 / 不够会计味"

## 核心原则：度量要"会计味"且透明可复现

本刊审稿人会逐项检查会计度量的构造。每个度量都要说明：**估计模型、估计粒度（分年×分行业）、样本要求、缩尾/标准化、符号方向**。不能只丢一个变量名。

## 常用度量与构造要点
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