Individual skill
tar-data-analysis
Use when running and reporting the estimation for a The Accounting Review (TAR) manuscript — the estimator, fixed effects, standard-error clustering, robustness, and the data-authenticity / code-access documentation TAR requires. Executes and reports the analysis; it does not design identification (tar-methods) or frame the contribution (tar-contribution-framing).
The-Accounting-Review-Skills/skills/tar-data-analysis/SKILL.md
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- Last checked
- Nov 9, 2026
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- License
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# Estimation, Robustness & Data Authenticity (tar-data-analysis)
## When to trigger
- The sample is built and it is time to estimate and report
- You are unsure whether your standard errors, fixed effects, or estimator match the design
- Reviewers will probe robustness, alternative measures, or sample-selection screens
- You must assemble the data-authenticity / code-access package TAR requires
- A reviewer says "the result is not robust" or "I cannot tell how the sample was built"
## Estimator and inference (large-sample archival core)
- **Match the estimator to the design** set in `tar-methods`: OLS with high-dimensional fixed
effects (firm, year, industry-year) for panel associations; DiD / staggered-DiD with a modern