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acr-identification

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Use when the empirical identification strategy is the bottleneck for a 《会计研究》 (Accounting Research) manuscript — exogenous standard / regulatory changes (event study, DID), PSM, Heckman, IV — and you need to stress-test the design before drafting tables. Prefers standard/regulatory shocks as the cleanest accounting identification source.

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

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# 因果识别策略（acr-identification）

## 触发时机

- 实证主体仅有 OLS + 控制变量，未处理内生性
- 用了准则/监管变更但没把它做成干净的 DID/事件研究
- DID 用 TWFE 但未回应近年异质性处理批评
- 自选择明显（如自愿披露、聘请大所）却没 PSM/Heckman

## 设计优先级（本刊偏好，强 → 弱）

1. **准则/监管外生变更 + DID 或事件研究**（本刊黄金来源：统一推行、对企业近似外生）
2. **断点回归**（清晰的监管门槛，如某规模/比例阈值触发披露义务）
3. **PSM + DID**（处理自选择 + 时间趋势）
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