Individual skill
jae-theory-development
Use when building the economic argument and predictions for a Journal of Accounting and Economics (JAE) manuscript — grounding hypotheses in agency, information-economics, contracting, or disclosure theory so the paper applies economic theory to explain accounting phenomena rather than reporting a bare correlation.
Journal-of-Accounting-and-Economics-Skills/skills/jae-theory-development/SKILL.md
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# Theory Development for JAE (jae-theory-development)
## When to trigger
- Your predictions read as "A is associated with B" with no economic logic
- A reviewer asks "what is the economic mechanism?" or "why would a rational agent do this?"
- You have a result but no model of the friction generating it
- You are deciding whether to support predictions with an analytical model or with cited economic theory
## JAE's theory bar: apply economics to accounting
JAE exists to **apply economic theory to explain accounting phenomena**. A prediction must follow from an economic primitive, not from intuition. The canonical building blocks are:
- **Agency theory** (Jensen-Meckling): contracting and monitoring of manager-shareholder and shareholder-creditor conflicts; accounting numbers as inputs to compensation and debt contracts.