Individual skill

car-rebuttal

Use when a Contemporary Accounting Research (CAR) revise-and-resubmit arrives — planning the revision and drafting a point-by-point response to two reviewers and the subject Editor, including any new analyses, robustness, and updated Data Integrity/code-sharing materials. Drafts the response; it does not run the new estimation (car-data-analysis) or the final preflight (car-submission).

Contemporary-Accounting-Research-Skills/skills/car-rebuttal/SKILL.md

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# R&R Rebuttal (car-rebuttal)

## When to trigger

- You received a CAR revise-and-resubmit and must plan revisions and the response
- Reviewers asked for new identification tests, experiments, or model robustness
- The subject Editor's letter sets priorities you must address first
- You need to reconcile the response with CAR's code-sharing and data-availability requirements

## Plan the revision before writing the letter

- Build a **concordance**: every point from Reviewer 1, Reviewer 2, and the subject Editor, each mapped to a concrete action (new test, added robustness, reframing, clarification, or a reasoned push-back).
- Let the **subject Editor's letter set priority** — it signals which concerns are decisive at CAR, where the subject Editor disposes and the **EIC approves all acceptances**.
- Do the analytical/empirical work *first*; only then draft the response. **Invited revisions pay no further submission fee**, so the constraint is substance and the editor's deadline, not cost.
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