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Builds economic mechanisms and derives signed, falsifiable predictions for JAR manuscripts using information economics, contracting, and disclosure theory.
How this skill is triggered — by the user, by Claude, or both
Slash command
/jar-skills:jar-theory-developmentThe summary Claude sees in its skill listing — used to decide when to auto-load this skill
- Predictions are descriptive ("X is associated with Y") with no economic channel
JAR's dominant tradition is positive, economics-based accounting research. Predictions are derived from the behavior of informed economic agents — managers, investors, analysts, auditors, regulators — under asymmetric information, contracting frictions, and proprietary costs. The relevant toolkit is information economics (signaling, disclosure, adverse selection), agency/contracting theory (incentives, monitoring, debt covenants), market price-formation logic (how information enters prices and expectations, in the Ball-Brown lineage), and standard-setting/political-economy arguments. This is not the latent-construct, mediator-moderator style of psychology-based fields: a JAR mechanism is an economic argument about incentives and information, often disciplined by a simple model.
On the Registered Reports track, the theory and signed predictions are locked in the Stage 1 protocol before data are seen — strong a priori derivation is essential because in-principle acceptance is granted on the protocol's quality, not the eventual results.
【Friction】information asymmetry / agency / proprietary cost (between whom)
【Agent's problem】who maximizes what; role of the accounting variable
【Main prediction(s)】sign + economic reason
【Conditional predictions】where stronger/weaker (and why)
【Model?】comparative static derived / not needed
【Alternative explanations to rule out】[...]
【Next step】jar-literature-positioning or jar-methods
../../resources/official-source-map.md — official JAR/Chicago Booth/Wiley URLs (accessed 2026-06-01)../../resources/external_tools.md — empirical-accounting data sources and analytical/econometric softwarenpx claudepluginhub brycewang-stanford/awesome-journal-skills --plugin jar-skillsGrounds accounting research hypotheses in economic theory (agency, disclosure, contracting) for JAE manuscripts, deriving falsifiable predictions with cross-sectional variation.
Develops economic mechanisms, analytical models, and testable predictions for TAR manuscripts. Trigger when predictions lack economic logic or a friction is needed.
Builds the conceptual engine of a CAR manuscript: economic/behavioral mechanism, predictions/hypotheses, or formal model, adapted to archival, experimental, analytical, or qualitative traditions.