Individual skill

jae-contribution-framing

Use when articulating the contribution of a Journal of Accounting and Economics (JAE) manuscript — stating explicitly what the paper teaches about accounting's economic role (information content, contracting, disclosure, standards) and why an economics-based result advances the positive-accounting literature beyond an incremental correlation.

Journal-of-Accounting-and-Economics-Skills/skills/jae-contribution-framing/SKILL.md

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# Contribution Framing for JAE (jae-contribution-framing)

## When to trigger

- Results exist but the "so what for accounting and economics?" is thin
- A reviewer calls the contribution "incremental" or "a known result in a new sample"
- The intro promises a contribution the results do not actually deliver
- You cannot say in one sentence what economic understanding the paper changes

## What counts as a JAE contribution

JAE rewards advancing the **economic understanding** of an accounting phenomenon, not merely documenting a new association. A strong contribution does one or more of:

- **Identifies a mechanism**: shows *why* accounting matters economically (e.g., disclosure reduces information asymmetry and thereby the cost of capital), with cross-sectional evidence tied to the friction.
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