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stata-accounting-research
STATA code patterns for empirical accounting and finance research
skills/domains/finance/stata-accounting-research/SKILL.md
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# STATA Accounting Research Guide
## Overview
Empirical accounting research relies heavily on STATA for data manipulation, statistical analysis, and robustness testing. The field has developed standardized methodological approaches -- earnings quality models, event studies, difference-in-differences for regulatory changes, and instrument variable strategies for endogeneity -- that are implemented in a relatively stable set of STATA patterns.
This guide provides the core STATA code patterns used in top accounting journals (The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, and Review of Accounting Studies). These patterns are drawn from commonly used research designs in financial reporting, auditing, tax, and managerial accounting research.
Whether you are estimating discretionary accruals, conducting an event study around an earnings announcement, testing the effect of auditor rotation on audit quality, or implementing a regulatory shock analysis, these patterns provide tested, reviewable STATA implementations.
## Data Preparation
### Loading and Cleaning COMPUSTAT Data
