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tar-methods
Use when the research design and identification strategy are the bottleneck for a The Accounting Review (TAR) manuscript — choosing the setting, shock, and design that credibly identify an accounting effect, or structuring an analytical model or experiment. Designs the study; it does not run the estimation and robustness (tar-data-analysis) or frame the contribution (tar-contribution-framing).
The-Accounting-Review-Skills/skills/tar-methods/SKILL.md
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# Research Design & Identification (tar-methods)
## When to trigger
- Your treatment (a disclosure, a standard adoption, an audit/tax regime) may be endogenous
- Adoption is staggered across firms/years and you need a defensible DiD
- You have an association and a reviewer will ask "is this causal or just correlation?"
- You are designing an experiment to isolate a channel archival data cannot separate
- You are building an analytical model and need to fix primitives and solution concept
## TAR is method-agnostic but identification-obsessed
TAR's stated policy is open to all rigorous methods; the bar is the contribution. In the dominant
**large-sample archival** lane, "rigorous" almost always means a **credible identification