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acr-tables-figures

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Use when finalizing tables and figures for a 《会计研究》 (Accounting Research) manuscript — keeping the main table lean, reporting coefficients with the right precision, and interpreting economic magnitude (not just significance stars) for accounting measures. Use after robustness is settled.

Accounting-Research-Skills/skills/acr-tables-figures/SKILL.md

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# 表格与经济意义（acr-tables-figures）

## 触发时机

- 主表列数过多、变量定义不清、读者抓不住主结果
- 只报系数与星号，不解读经济量级
- 事件研究/平行趋势图未画或不规范
- 审稿人问"这个系数在会计意义上有多大"

## 经济意义优先于显著性

会计实证最常见的弱点是只看星号。本刊审稿人会问：**这个效应换算成会计量级有多大、是否经济上重要**。每个主结果都要做一句经济量级解读。

## 经济量级解读模板（按度量）
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