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acr-mechanism

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Use when the mechanism analysis for a 《会计研究》 (Accounting Research) manuscript is missing or mis-specified — the channel must be an information mechanism (reduce information asymmetry, raise disclosure quality, constrain earnings management, improve audit assurance), not a generic pricing or financing channel. Use after the main result holds.

Accounting-Research-Skills/skills/acr-mechanism/SKILL.md

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# 信息机制（acr-mechanism）

## 触发时机

- 有主结果但只说"我们认为可能是因为……"，无机制检验
- 机制写成定价/融资渠道（应属金融刊），丢了会计信息机理
- 做了中介/调节但没把信息渠道作为主线
- 审稿人问"为什么会计信息层面会发生这个效应"

## 本刊机制必须落在"信息"这一端

《会计研究》要的是**会计信息的生产、披露与鉴证**层面的机制。即便最终影响到价格或资金，机制叙事的核心环节也必须是信息渠道，且**直接测信息变量**，而非只测下游定价结果。

## 信息机制的四条主渠道
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