acr-measurement
Use when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.
Profile →npx skills add brycewang-stanford/Awesome-Journal-Skills --skill acr-measurement --agent claude-code
Same command for any agent — swap --agent for codex, cursor, copilot.
Weekly change comes from our own snapshots, not the repository page — it measures attention, not adoption.
# 会计度量构造（acr-measurement） ## 触发时机 - 直接用现成指标（如 DA、KV 指数）却不交代如何估计/分年分行业 - 盈余管理只用单一代理变量，无替代度量 - 度量的样本、估计窗口、回归设定、缩尾未说明 - 审稿人质疑"度量不规范 / 不可复现 / 不够会计味" ## 核心原则：度量要"会计味"且透明可复现 本刊审稿人会逐项检查会计度量的构造。每个度量都要说明：**估计模型、估计粒度（分年×分行业）、样本要求、缩尾/标准化、符号方向**。不能只丢一个变量名。 ## 常用度量与构造要点 ### 盈余管理 / 应计 - **可操纵性应计（修正 Jones 模型）**：分年度×分行业（通常≥10 或 15 个观测）回归总应计对 (ΔREV−ΔREC)、PPE，取残差；说明总应计是资产负债表法还是现金流量表法。 - **Dechow-Dichev / 修正 DD**：应计
What does the acr-measurement skill do?
Use when constructing or auditing accounting measures for 《会计研究》 (Accounting Research) — discretionary accruals (modified Jones), real earnings management (Roychowdhury), conservatism (Basu / C-Score), comparability, disclosure indices, audit-quality and tax-avoidance proxies — so each measure is built transparently and reproducibly. Use before identification.
How do I install it?
Run `npx skills add brycewang-stanford/Awesome-Journal-Skills --skill acr-measurement --agent claude-code` — it drops the skill into your project so the agent can pick it up. Swap the --agent value for codex, cursor or copilot if you use one of those.
Where does this skill come from?
From brycewang-stanford/Awesome-Journal-Skills, a repository with 909 stars. We read it straight from the repository tree rather than a submitted listing, so what you see here is what is actually published.
Is a popular skill a good skill?
Not necessarily. Stars measure attention, not adoption — a repository can trend for a week and be abandoned. That is why we show the weekly change from our own snapshots next to the total, instead of a single flattering number.