Individual skill

jar-literature-positioning

Use when positioning a Journal of Accounting Research (JAR) manuscript within the accounting literature — stating the conversation you join, the marginal contribution over prior archival/disclosure/audit work, and why JAR (not TAR/JAE/RAST/CAR) is the home. Positions the paper; it does not build the mechanism (jar-theory-development) or articulate the discussion-section contribution (jar-contribution-framing).

Journal-of-Accounting-Research-Skills/skills/jar-literature-positioning/SKILL.md

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# Literature Positioning (jar-literature-positioning)

## When to trigger

- The intro reads as gap-spotting ("no one has studied X")
- A referee says "this is incremental over [prior JAR/JAE paper]"
- You cannot name the specific accounting conversation you are joining
- You are unsure whether JAR or a sister accounting journal is the right home

## Position against the accounting conversation, not a generic gap

JAR referees are accounting economists who know the capital-markets, disclosure, audit, tax, and standard-setting literatures intimately. A strong front end names the **specific conversation** — e.g., the value-relevance/earnings-informativeness stream descending from Ball-Brown, the voluntary-disclosure literature, the cost-of-capital/information-environment literature, the audit-quality literature, the recognition-vs.-disclosure debate — and states precisely what is **open** in it. "Gap because unstudied" is not enough; the open question must matter economically.

## State the marginal contribution sharply
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