Individual skill
revacc-theory-development
Use when the economic mechanism, analytical model, or testable predictions are the bottleneck for a Review of Accounting Studies (RAST) manuscript — articulating the friction behind an accounting effect or building a parsimonious disclosure/contracting model with proven propositions. Builds the argument; it does not design identification (revacc-methods) or run estimation (revacc-data-analysis).
Review-of-Accounting-Studies-Skills/skills/revacc-theory-development/SKILL.md
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# Theory & Model Development (revacc-theory-development)
## When to trigger
- Predictions read as bald associations ("disclosure X relates to outcome Y") with no friction
- You have archival results and are tempted to write predictions around them (HARKing risk)
- An analytical paper needs a clean information structure, equilibrium, and comparative statics
- A claimed channel (information asymmetry, agency, real effects) is asserted but not modeled
- A referee says "what is the friction?", "the model is not minimal", or "the comparative static has no accounting reading"
## RAST is a genuine home for analytical accounting
Unlike outlets where modeling is marginal, RAST runs a real **analytical lane** alongside archival and experimental work. That raises two distinct bars depending on the lane, and the most common failure is mixing them up.
